In 2022, Adam and Kathleen Alexander hosted an exchange student, Axel Muller, for nine months. Axel was part of International Student Exchange Programs (a qualified organization). Axel attended tenth grade at the local school. Adam and Kathleen did not claim Axel as a dependent but paid the following items for Axels well-being: Adam and Cathlene have asked for your help in determining if any of the $4,500 can be deducted as a charitable contribution. Go to the I R S website and locate Publication 5 26. Write a letter to Adam and Cathlene answering their question. If they can claim a deduction, be sure to include in your letter the amount that can be deducted and any substantiation requirements.