In 2023, LAA Incorporated made a charitable donation of $140,000 to the Trevor Project (a qualifying charity). For the year, LAA reported taxable income of $590,000, which included a $140,000 charitable contribution deduction (before limitation) and a $54,000 dividends-received deduction, and a \$140,000 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