Q 39 from chapter 8

Elmore Eisner made the following contributions during the current tax year:

Cash to United Way	$5,000
Land to Boy Scouts to be used as a summer camp:
Cost	20,000
Fair market value	30,000
Painting to a 20 percent charity for permanent display in foundations public gallery:
Cost	5,000
Fair market value	7,000
Cash to individual needy families around town	3,000

1. Assuming Elmores adjusted gross income, is $80,000, what is his charitable contribution deduction for the year and carryover?
2. What is the charitable contribution and carryover if the cost and fair market value of the painting are $25,000 and $27,000, respectively?