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Manuel drove his car 400 miles in 2022 to perform volunteer work. He did not keep records of the actual cost for gas or oil.

Manuel drove his car 400 miles in 2022 to perform volunteer work. He did not keep records of the actual cost for gas or oil. How much can he deduct as a charitable contribution on his Schedule A (Form 1040), Itemized Deductions?

  1. $0
  2. $56
  3. $72
  4. $234

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