You have been asked to calculate the allowable charitable contributions deduction for several clients in the preparation of their U.S. Individual Income Tax Return (Form 1040) for Year 2. You have been provided with the following information:

The fair market value of property contributed represents its fair market value at the date of contribution.

For each client, calculate the maximum allowable contribution deduction for Year 2 before any adjusted gross income limitations. Enter amounts as positive, whole values. If an amount is zero, enter a zero (0).

Client #2

Contributions made in Year 2 included the following:

Cash to a local hospital: $2,000

Cash to a war veteran's organization: $1,000

Value of services rendered to a local history museum: $800

Publicly traded stock held for 11 months (FMV $6,000; Cost $4,000) to a community college

Voluntary cash contribution to a country club for environmental issue: $500

Client #5

Contributions made in Year 2 included the following:

Publicly traded stock held for more than 1 year (FMV $12,000; Cost $10,000) to a state university

Value of volunteer time to various local charities: $2,100

Cash to earthquake relief fund organized outside of USA: $8,000

Publicly traded stock held for 8 months (FMV $18,000; Cost $10,000) to a local community college

Cash dues to a country club: $7,000

Client #6

Contributions made in Year 2 included the following:

Artwork held for 3 years (FMV $4,000; Cost $1,000) to a museum that is immediately sold by the museum

Cash to a theological student for tuition: $1,500

Cash to a religious institution: $1,800

Cash to a science museum: $4,000

Publicly traded stock held for 2 years (FMV $10,000; Cost $12,000) to a state university

Client #7

Contributions made in Year 2 included the following:

Cash to an art museum: $200

Cash to a local hospital: $500

Value of blood given to a local blood bank: $100

Land held for 5 years (FMV $10,000; Cost $4,000) to a medical school

Publicly traded stock held for less than 1 year (FMV $2,000; Cost $4,000) to a local college