The following information applies to the questions displayed below.$]$

Calvin reviewed his canceled checks and receipts this year $(2024)$ for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since $2005.$

Donee Item Cost FMV

Hobbs Medical Center IBM stock $ $9,200$ $ $64,000$

State Museum Antique painting $7,1004,260$

A needy family Food and clothes $820490$

United Way Cash $50,00050,000$

Calculate Calvin's charitable contribution deduction and carryover $($if any$)$ under the following circumstances.

Note: Leave no answer blank. Enter zero if applicable.

a$.$ Calvin's AGI is $$310,000.$

b$.$ Calvin's AGI is $$310,000,$ but the State Museum told Calvin that it plans to sell the painting.

c$.$ Calvin's AGI is $$154,000.$

d$.$ Calvin's AGI is $$310,000$ and Hobbs is a private nonoperating foundation.

e$.$ Calvin's AGI is $$310,000,$ but the painting is worth $$136,000.$