The Hosta Trust reports gross rent income of $152,000, expenses attributable to the rents of $106,400, and tax-exempt interest from state bonds of $38,000. Under the trust agreement, the trustee is to pay 20% of the annual trust accounting income to the American Red Cross, a qualifying charitable organization. If required, round any division to two decimal places. Round your final answer to the nearest dollar. a. Compute Hosta's charitable contribution deduction. b. Express the solution as a Microsoft Excel command.