Sam, who has AGI of $142,000 in 2020, contributes stock worth $265,000 which she owns in Trust Transportation Corporation (a publicly traded corporation) to the Salvation Army, a qualified charitable organization which is not a private foundation. Sam acquired the stock as an investment four years ago at a cost of $200,000. What is the total amount that Sam can deduct as a charitable contribution on his federal income tax return for 2020, assuming that he makes the election to carry over any disallowed contribution from the current year to future years?