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 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.