The Hosta Trust reports gross rent income of $161,800, expenses attributable to the rents of $113,260, and tax-exempt interest from state bonds of $40,450. 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