Yellow Corporation donates the following property to the state university. ABC corporation stock purchased 2 years ago for $18000. The stock which trades on the regional stock exchange, has a $25000 FMV on the contribution date. Inventory with a $17000 adjusted basis and a $22000 FMV. state will use the inventory for scientific research that qualifies under the special Sec. 170 (e) (4) rules. An antique vase purchased 2 years ago for $10000 and having an $18000 FMV. State university plans to sell the vase to obtain funds for educational purposes.

Yellow Corporation's taxable income before any charitable contribution deductions or dividends receive deduction is $300000.

What is yellow corporation's charitable contributions deduction for the current year?

What is the amount of its charitable contributions carryover (if any)?