Calvin reviewed his canceled checks and receipts this year for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since
Donee Item Cost FMV
Hobbs Medical Center IBM stock $ $
State Museum Antique painting
A needy family Food and clothes
United Way Cash
Calculate Calvin's charitable contribution deduction and carryover if any under the following circumstances. a Calvin's AGI is $b Calvin's AGI is $ but the State Museum told Calvin that it plans to sell the painting.c Calvin's AGI is $d Calvin's AGI is $ and Hobbs is a private nonoperating foundation.e Calvin's AGI is $ but the painting is worth $