Required information

$[$The following information applies to the questions

displayed below.$]$

Calvin reviewed his canceled checks and receipts this year

$(2023)$ for charitable contributions, which included an

antique painting and IBM stock. He has owned the IBM

stock and the painting since $2005.$

c$.$ Calvin's AGI is $$79,000.$

charitable contribution deduction:

carryover:

d$.$ Calvin's AGI is $$160,000$ and Hobbs is a private nonoperating foundation.

charitable contribution deduction:

carryover:

e$.$ Calvin's AGI is $$160,000,$ but the painting is worth $$46,000.$

charitable contribution deduction:

carryover: