In $2023,$ LAA Incorporated made a charitable donation of $$108,000$ to the Trevor Project $($a qualifying charity$).$ For the year, LAA reported taxable income of $$558,000,$ which included a $$108,000$ charitable contribution deduction $($before limitation$)$ and a $$50,800$ dividends$-$received deduction, and a $$108,000$ net operating loss carryover from $2022.$

What is LAA Incorporated's charitable contribution deduction for $2023?$ Assume the charitable donation is not a qualified contribution because LAA Incorporated did not make the necessary election.