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

Calvin reviewed his canceled checks and receipts this year $(2023)$ for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since $2005.$

$\backslash$table$[[$Donee$,$Item,Cost,FMV$],[$Hobbs Medical Center,IBM stock,$$9,800,$$$70,000$