In July, a plane crashed into a residential community in Middleboro, destroying and damaging many homes. Chloe's church, a qualified charitable organization, initiated a fund-raising drive to help the Middleboro citizens whose homes had been affected. Chloe donated $50,000 to First Middleboro Church and suggested to the pastor that $25,000 of her contribution should be given to her sister, Rebecca, whose home had suffered extensive damage. The pastor appointed a committee to award funds to needy citizens. The committee solicited applications from the community and awarded Rebecca $15,000. Discuss whether Chloe is justified in deducting $50,000 as a charitable contribution