In year 5, Lululemon contributed $40,000 to a qualified charitable organization. Lululemon's year 5 taxable income before the deduction for charitable contributions was $410,000. Included in that amount is a $20,000 dividends received deduction. Lululemon also had carryover contributions of $5,000 from the prior year. In year 5, what amount can Lululemon deduct as charitable contributions