Problem $10-34($Algorithmic$)($LO$.6,8)$ Ramon has AGI of $\backslash (\backslash$$ $197,000\backslash )$ in $2024.$ He is considering making a charitable contribution this year to the American Heart Association, a qualified charitable organization. Determine the current allowable charitable contribution deduction in each of the following independent situations, and indicate the treatment for any amount that is not deductible currently. Identify any planning ideas to minimize Ramon's tax liability. d$.$ Ramon has decided to make a cash gift to the American Heart Association of $\backslash (\backslash$$ $137,900\backslash ).$ However, he is considering delaying his gift until $2025$ when his AGI will increase to $\backslash (\backslash$$ $300,000\backslash )$ and he will be in the $\backslash (32\backslash \%\backslash )$ income tax bracket, an increase from his $2024$ income tax bracket of $\backslash (24\backslash \%\backslash ).$ Assume a $\backslash (6\backslash \%\backslash )$ discount rate. The present value factors, at a $\backslash (6\backslash \%\backslash )$ discount rate, are as follows: If required, round your final answers to the nearest dollar. Ramon asks you to determine the tax savings from the tax deduction in present value terms if he were to make the gift in $2024$ rather than delay the gift until $2025.$ Total present value of tax savings from the tax deduction if made this year: $\backslash (\backslash$$ $\backslash )$ Total present value of tax savings from the tax deduction if made next year: $\backslash (\backslash$$ $\backslash )$