In year 1 (the curerent year), OCC Corp. made a charitable donation of $200,000 to Jordan Spieth Family Foundation (a qualifying charity). For the year, OCC reported taxable income of $150,000 before deducting any charitable contribution, before deducting its $20,000 dividends received deduction, and before deducting its $40,000 NOL carryover from last year.

a. What amount of the $200,000 donation is OCC allowed to deduct for tax purpose in year 1?