Maple Corp. owns several pieces of highly valued paintings that are on display in the corporations headquarters. This year, it donated one of the paintings valued at $100,000 (adjusted basis of $25,000) to a local museum for the museum to display. What is the amount of Maple Corp.s charitable contribution deduction for the painting (assuming income limitations do not apply)? What would be Maples deduction if the museum sold the painting one month after it received it from Maple?

Please use most current US tax codes as of September 2018