In the current year, Plum Corporation, a computer manufacturer, donated 100 laptop computers to a local university (a qualified educational organization). The computers were constructed by Plum earlier this year, and the university will use the computers for research and research training. Plums basis in the computers is $35,000, and their fair market value is $120,000. What is Plums deduction for the contribution of the computers (ignoring the taxable income limitation)?