Jay Cutler, an independently wealthy retired individual, spends his time volunteering at the local high school...

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Jay Cutler, an independently wealthy retired individual, spends his time volunteering at the local high school (the school is a qualified charity). He doesn't keep precise records, but he guesses he spent around 200 hours volunteering. Before retirement, he would teach and earn about $15 an hour. After retiring he charges various neighborhood kids $10 an hour for tutoring. In addition, he supplies his own paper, pencils, and books that the students use (cost of $550). Jay drives to and from the high school (distance is 3 miles) and he volunteered 50 times in 2023. Finally, as part of a fundraiser, Jay paid $110 to attend the school's annual "Glazed and Infused - Donut Days" event. Based on his contrition, Jay was able to eat as many donuts as he wanted for free. He ate a lot - FMV $105. Based on all of this, how much, if any, can Jay Cuter take as a charitable contribution? Jay Cutler, an independently wealthy retired individual, spends his time volunteering at the local high school (the school is a qualified charity). He doesn't keep precise records, but he guesses he spent around 200 hours volunteering. Before retirement, he would teach and earn about $15 an hour. After retiring he charges various neighborhood kids $10 an hour for tutoring. In addition, he supplies his own paper, pencils, and books that the students use (cost of $550). Jay drives to and from the high school (distance is 3 miles) and he volunteered 50 times in 2023. Finally, as part of a fundraiser, Jay paid $110 to attend the school's annual "Glazed and Infused - Donut Days" event. Based on his contrition, Jay was able to eat as many donuts as he wanted for free. He ate a lot - FMV $105. Based on all of this, how much, if any, can Jay Cuter take as a charitable contribution?