The Tax Cuts & Jobs Act enhanced the deduction for charitable contributions by raising the limit that can be contributed in any one year. The limit is now 60% of adjusted gross income (AGI), up from 50%. Assume your client still has a charitable deduction limitation due to their AGI. The client might lose the charitable deduction because of achieving this limitation.

• Recommend at least two tax planning strategies to avoid losing the deductions. Provide support for your response.