Juan operated a business for his own account during 20X1 that generated gross income of $300,000 and ordinary and necessary expenses of $200,000. Juan did not generate any other type of income. Juan made disbursements during 20X1 in favor of the following entities or persons: Concept Quantity University of Puerto Rico. $10,000 Disciples of Christ Church $6,000 Josefina (Juan's neighbor who lost his job during 20X1) $500 How much will Juan be able to claim as a deduction for donations to non-profit entities?