Yellow Corporation donates the following property to Labyrinth Elementary School:

XYZ Corporation stock purchased two years ago for $30,000. The stock has a $22,000 FMV on the contribution date. ABC Corporation stock purchased three years ago for $2,250. The stock has a $19,000 FMV on the contribution date. PQR Corporation stock purchased six months ago for $14,500. The stock has a $20,000 FMV on the contribution date