On December $27,2023,$ Roberta purchased six tickets to a charity ball sponsored by the city of San Diego for the benefit of underprivileged children. Each ticket cost $$175$ and had a fair market value of $$35.$ On the same day as the purchase, Roberta gave the tickets to the minister of her church for personal use by his family. At the time of the gift of the tickets, Roberta pledged $$14,300$ to the building fund of her church. The pledge was satisfied by a check dated December $31,2023,$ but not mailed until January $3,2024.$

If an amount is zero, enter $"0".$

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a$.$Presuming Roberta is a cash basis and calendar year taxpayer, she can deduct $fill in the blank aebd$69$fe$3$fab$038\_1$ for the tickets and $fill in the blank aebd$69$fe$3$fab$038\_2$ for the pledge as a charitable contribution for $2023.$

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b$.$Would the amount of the deduction be any different if Roberta were an accrual basis taxpayer?

If Roberta is an accrual basis and calendar year taxpayer, she can deduct $fill in the blank $4$c$26$e$4$f$5502$f$048\_1$ for the tickets and $fill in the blank $4$c$26$e$4$f$5502$f$048\_2$ for the pledge as a charitable contribution for $2023.$