Karen is a 20% partner in Smith Partners. The other interests in the partnership are owned by Karens 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
Totals	$300,000	$625,000
Capital, Karen	$60,000	$125,000
Capital, Parents	150,000	306,000
Capital, Siblings	90,000	187,500
Totals	$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 partnerships assets constitute ordinary income property, what will be the amount of Karens charitable contributions deduction?