Tanner corporation, a computer maker, donated computers to a qualified educational institution. The computers were manufactured by Tanner and the educational insititution will use the computers for research and research trainjng. Tanners basis in the computerz is $40,000 and the fair market value is $150,000. What is the amount of Tanners tax deduction for the computers? ignore the income limitation

$0

$40,000

$80,000

$150,000