In $2023,$ LAA Incorporated made a charitable donation of $$104,000$ to the Trevor Project $($a qualifying charity$).$ For the year, LAA reported taxable income of $$554,000,$ which included a $$104,000$ charitable contribution deduction $($before limitation$)$ and a $$50,400$ dividends$-$received deduction, and a $$104,000$ net operating loss carryover from $2022.$ What is LAA Incorporated's charitable contribution deduction for $2023?$ Assume the charitable donation is not a qualified contribution because LAA Incorporated did not make the necessary election.