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Mr . Hardwood has an adjusted gross income of $ 5 0 , 0 0 0 . In 2 0 2 2 , he donated

Mr. Hardwood has an adjusted gross income of $50,000. In 2022, he donated capital gain property valued at $25,000 to his church and did not choose to reduce the fair market value of the property by the amount that would have been long-term capital gain if he had sold it. His basis in the property was $20,000. In addition, he made the following contributions:
$500 to upgrade the city public park
$1,000 to the Hill City Chamber of Commerce
$5,000 to a charitable organization in Germany
Compute Mr. Hardwoods deduction for charitable contributions in the current year (without regard to any carryover or carryback amounts).

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