Please complete the following table:

Taxable Income

Increase

$($Decrease$)$

Adjustment to

Taxable

Income to get

to E&P

a$.$ Charitable contribution of $64,000$ in $2023.$ Only

$20,000$ can be deducted in the current year due to the

taxable income limitation$.$

b$.$ Impact of the contribution from part $($a$)$ in $2024$

$($assuming no taxable income limitation$).$

c$.$ Husband sells stock to his wife for a realized loss of

$(10,000).$