Karen is a 20% partner in Smith Partners. The other interests in the partnership are owned by Karen's parents and siblings. At the end of the year, the partnership had the following balance sheets (basis and FMV):

Basis FMV

Buildings $100,000 $175,000

Land 200,000 450,000

$300,000 $625,000

Capital, Karen $60,000 $125,000

Capital, Parents 150,000 306,000

Capital, Siblings 90,000 187,000

$300,000 $625,000

At that time, Karen decided to give her interest in the partnership to her alma mater, State Tech. Assuming that none of the partnership's assets constitute ordinary income property, what will be the amount of Karen's charitable contributions deduction?