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Hartley, a single taxpayer, donates cash of $600 and also provides some gently-used clothing worth...

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Accounting

Hartley, a single taxpayer, donates cash of $600 and also provides some gently-used clothing worth $150 to a local church. Hartley does not itemize deductions.
What is the nature of any deduction for these items for Hartley in 2023?

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