Year $1$: Chip Corp had taxable income before taking a charitable contribution deduction of $$25000.$ They made $$4,000$ in

charitable donations that year.

Year $2$: Chip Corp had taxable income before taking a charitable contribution deduction of $$40,000.$ Charitable

contributions that year were $$2,000.$

How much is Chip Corp's charitable contribution deduction in Year $1$ and Year $2$ after considering the charitable

contribution limitation$?$