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In addition to cash contributions to charity, Dean decided to donate shares of stock and a portrait painted during the earlier part of the last century. Dean purchased the stock and portrait many years ago as investments. Dean reported the following recipients:

Charity	Property	Cost		FMV
State University	Cash	$	15,000	$	15,000
Red Cross	Cash		14,500		14,500
State History Museum	Painting		5,000		82,000
City Medical Center	Dell stock		28,000		17,000
a. Determine the maximum amount of charitable deduction for each of these contributions ignoring the AGI ceiling on charitable contributions. Property maximum amount cash painting stock b. Assume that Deans AGI this year is $150,000. Determine Deans itemized deduction for his charitable contributions this year and any carryover. deduction _______________ Carry over ________________ c. Assume that Deans AGI this year is $240,000. Determine Deans itemized deduction for his charitable contributions this year and any carryover. deduction ____________ carryover ____________ d. Suppose Dean is a dealer in antique paintings and had held the painting for sale before the contribution. What is Dean's charitable contribution deduction for the antique painting in this situation (ignoring AGI limitations)? charitable contribution ____________ e. Suppose that Deans objective with the donation to the museum was to finance expansion of the historical collection. Hence, Dean was not surprised when the museum announced the sale of the portrait because of its limited historical value. What is Dean's charitable contribution deduction for the paintings in this situation (ignoring AGI limitations)? charitable contribution _____________