Sanchez incurred the following items.

Business income, exclusive of the following items ................................................... $80,000
Tax-exempt interest income ................................................................................................ 40,000
Payment to charity from 2018 Sanchez gross income, paid 3/1/19 ................... 20,000

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

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Assumption 2018 Deduction for Contribution Sanchez is a cash basis individual. Sanchez is an accrual basis corporation. Sanchez is a trust.