In the case of a charitable contribution of property $($i$.$e$.,$ a non$-$cash contribution$),$ in general:

The allowable deduction is the fair market value $($FMV$)$ of the property on the date of the contritution

If you claim a deduction of more than $$500,$ you must complete a Form $8283$ and attach it to your return

If you claim a deduction of more than $$5,000,$ you must obtain a qualified appraisal of the property's value

The FMV of donated used clothing is far less than its original cost

All of these

None of these

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