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In 2020, in addition to cash contributions to charity, Dean decided to donate shares of stock and a portrait painted during the earlier part of the last century. Dean purchased the stock and the portrait many years ago as investments. Assume CARES Act applies. Dean reported the following recipients:

Charity	Property	Cost		FMV
State University	Cash	$	18,000	$	18,000
Red Cross	Cash		16,000		16,000
State History Museum	Antique painting		5,300		94,000
City Medical Center	Dell stock		58,000		47,000

d. Suppose that Deans objective with the donation to the museum was to finance expansion of the historical collection. Hence, Dean was not surprised when the museum announced the sale of the painting because of its limited historical value. What is Deans charitable contribution deduction for the painting in this situation (ignoring AGI limitations)?