please answer question and explain math behind it

Problem 7-34 (LO 7-1) (Algo) [The following information applies to the questions displayed below.) Calvin reviewed his canceled checks and receipts this year (2021) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Hobbs Medical Center State Museum A needy family United Way Item IBM stock Antique painting Food and clothes Cash Cost $ 5,400 5,200 FMV $ 26,000 3,120 260 12,000 440 12,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) Problem 7-34 Part-c (Algo) c. Calvin's AGI is $59,000. Charitable contribution deduction $ 29,500 Carryover Problem 7-34 (LO 7-1) (Algo) [The following information applies to the questions displayed below.) Calvin reviewed his canceled checks and receipts this year (2021) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Hobbs Medical Center State Museum A needy family United Way Item IBM stock Antique painting Food and clothes Cash Cost $ 5,400 5,200 + 440 12,000 FMV $ 26,000 3, 120 260 12,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) Problem 7-34 Part-d (Algo) d. Calvin's AGI is $120,000 and Hobbs is a private nonoperating foundation. Charitable contribution deduction Carryover Problem 7-34 (LO 7-1) (Algo) [The following information applies to the questions displayed below.) Calvin reviewed his canceled checks and receipts this year (2021) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Hobbs Medical Center State Museum A needy family United Way Item IBM stock Antique painting Food and clothes Cash Cost $ 5,400 5, 200 440 12,000 FMV $ 26,000 3,120 260 12,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) Problem 7-34 Part-e (Algo) e. Calvin's AGI is $120,000, but the painting is worth $22,000. Charitable contribution deduction Carryover