W, an attorney, makes the following donations to charity during the year. Assuming an adequate contribution base and adequate records to substantiate each donation, what deduction, if any, may he claim? i. W owns an office building in an excellent downtown location. A local charity is in need of an office. To assist the charity, W agrees to rent office space to the charity for $100 per month. The actual fair rental value of the office space is $1,500 per month.