In 2020 Webtel Corporation donated $54,000 to a qualifying charity. For the year, it reported taxable income of $350,000, which included the following: the $54,000 charitable contribution (before limitation), a $108,000 dividends received deduction, and a $20,800 net operating loss carryover. What is Webtel Corporations charitable contribution deduction assuming it does not elect to apply the 25% of modified taxable income limitation in determining its charitable contribution deduction?