In 2022, LAA Incorporated made a charitable donation of $130,000 to the Trevor Project (a qualifying charity). For the year, LAA reported taxable income of $580,000, which included a $130,000 charitable contribution deduction (before limitation) and a $53,000 dividends-received deduction.

What is LAA Incorporated's charitable contribution deduction for 2022? Assume the charitable donation is not a qualified contribution because LAA Incorporated did not make the necessary election.