You are preparing Kyle Reynold's tax return and while doing his schedule A, you review his list of the following charity deductions:

Cash contribution to a family who lost a house during the hurricane-$2,000; Time working as a volunteer at the Camarillo kitchen- 10 hours @ 50 = $500; Cash contribution to the local OFW church with receipt attached $2,800; Contribution to the Salvation Army with a note-(I cannot remember what exactly it was I gave back in March and I do not have a receipt so I guess it was $500). Also I let a family stay in my basement for a month rent free and that is worth about $1,000.

Please write a client letter to help him with his deductions-what would you say about each one-is it a deduction or not? Also, how much in charitable deductions can he put on his taxes?