On December $10,2022,$ the representative of a national charitable organization contacted the CEO of Wilkie, Inc., a calendar$-$year, accrual basis corporation, to solicit a $$100,000$ donation. The CEO presented the solicitation to Wilkie$$s board of directors on December $19,$ and the board unanimously authorized the donation. Pursuant to this authorization, Wilkie transferred ownership of $3,973$ shares of Gydo, Inc. common stock to the charity on March $20,2023.$ Wilkie purchased the Gydo stock in $1998$ for $$71,800$ and held it as an investment. On March $20,$ Gydo common was selling on the NYSE for $$25\mathrm{.}17$ per share. Before consideration of this donation, Wilkie$$s taxable income for both $2022$ and $2023$ exceeded $$8$ million. In which year is Wilkie allowed a charitable deduction for this donation, and what is the amount of the deduction?