SPURLOCK IS AN ACCRUAL BASIS CALENDAR YEAR CORPORATION. DURING THE CURRENT YEAR, SPURLOCK MADE THE FOLLOWING CASH CONTRIBUTIONS

MARCH 1 AMERICAN CANCER $20,000

JUNE 2 JOHNNY LOVELY (A NEEDY CHILD) 4000

IN ADDITION ON DEC 30 THE BOARD OF DIRECTORS AUTHORIZED A CONTRIBUTION OF 10,000 TO THE UNIVERSITY FOUNDATION. OF THIS AMOUNT $8000 WAS PAID ON APRIL 1 OF THE NEXT YEAR AND 2000 WAS PAID ON MAY 1 OF THE NEXT YEAR. BEFORE CONSIDERING THE LIMITATION, WHT IS SPURLOCK CHARITABLE CONTRIBUTION DEDUCTION FOR THE CURRENT YEAR?

24000

28000

30000

32000