d$.$ Ramon has decided to make a cash gift to the American Heart Association of $$142,800.$ However, he is considering delaying his gift until $2024$ when his AGI will increase to $$300,000$ and he will be in the $32\%$ income tax bracket, an increase from his $2023$ income tax bracket of $24\%.$

Assume a $6\%$ discount rate. The present value factors, at a $6\%$ discount rate, are as follows:

Year PV Factor at $6\%$

$10\mathrm{.}9434$

$30\mathrm{.}8396$

$50\mathrm{.}7473$

If required, round your final answers to the nearest dollar.

Ramon asks you to determine the tax savings from the tax deduction in present value terms if he were to make the gift in $2023$ rather than delay the gift until $2024.$

Total present value of tax savings from the tax deduction if made this year: $fill in the blank $4$c$773$ef$2$e$035$fc$2\_1$

$32,309$

Total present value of tax savings from the tax deduction if made next year: $fill in the blank $4$c$773$ef$2$e$035$fc$2\_2$

$43,110$