In the current year, Oscoxp. Inc., a computer manufacturer, donated 100 laptop computers to Avengers University (a qualified educational organization). The computers were constructed by Qscop earlier this year, and Avengers University will use the computers for research and research training. Qscop's basis in the computers is $35,000, and their fair market value is S120,000. What is Qscopis deduction for the contribution of the computers ignoring the taxable income limitation)