Ray Ray made the following contributions this year. Charity Property Cost FMV Athens Academy School Cash $ 9,150 $ 9,150 United Way Cash 4,700 4,700 American Heart Association Antique painting 18,000 90,000 First Methodist Church Coca-Cola stock 15,400 23,100 Determine the maximum amount of charitable deduction for each of these contributions ignoring the AGI ceiling on charitable contributions and assuming that the American Heart Association plans to sell the antique painting to fund its operations. Ray Ray has owned the painting and Coca-Cola stock since 1990.

Cash Contributions:

Property Donations: