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

Year $2$: Chip Corp had taxable income of $$40000$ before taking a charitable contribution deduction. Charitable contributions that year were $$2,000.$

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