contribution listed in the table below.

$$ Complex Games, a not$-$for$-$profit entity organized to provide athletic competion opportunities for high school students, utlizes a number of volunteers in carrying out its mission. At the $2011$ Games $50$ volunteers provided a total of $1000$ hours of service performing tasks such as picking up litter and delivering water to the athletes

$$ Greene County Historical museum, a not$-$for$-$profit entity that capitaizes its mistoric art items, received a gift of several Civil War artifacts to be used for display and research. The donor found these items while cleaning out the closet of an oid house. The fair value is hard to estimate but a dealer in these types of artifacts estimates thelr value at $$2,000.$

$$ A not$-$for$-$profit Art Museum that does not to capitalizo its historic art items recerves a donation of a rare piece of Indian art. The donor paid $$8,000$ for the piece several years ago. Today the piece has an estimated fair value of $$50,000.$

$$ An attorney is a member of the board of directors of a performing arts association and is frequently called upon for legal guidance. In $2010$ the attorney provided legal guidance, had the attorney billed the arts association it would have been $$10,000.$