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Calvin reviewed his canceled checks and receipts this year for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005.

Donee	Item	Cost		FMV
Hobbs Medical Center	IBM stock	$	9,200	$	64,000
State Museum	Antique painting		7,100		4,260
A needy family	Food and clothes		820		490
United Way	Cash		50,000		50,000

Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.)

e. Calvins AGI is $310,000, but the painting is worth $136,000.