Sanchez incurred the following items. 

Business income ....................................................................................80,000

Tax-exempt interest income ................................................................ 40,000

Payment to charity from 2016 Sanchez gross income, paid 3/1/17 .....,000

Complete the following chart, indicating the charitable contributions deduction under the various assumptions. 

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Assumption 2016 Deduction for Contribution Sanchez is a cash basis individual. Sanchez is an accrual basis corporation. Sanchez is a trust.