You have been asked to calculate the allowable charitable contributions deduction for several clients in the preparation of their U.S. Individual Income Tax Return (Form 1040) for Year 2. You have been provided with the following information:

The fair market value of property contributed represents its fair market value at the date of contribution.

For each client, calculate the maximum allowable contribution deduction for Year 2 before any adjusted gross income limitations. Enter amounts as positive, whole values. If an amount is zero, enter a zero (0).

Taxpayer contributions made	Allowable charitable contributions
1. Client #1 Contributions made in Year 2 included the following: Cash to a local religious institution: $4,000 Cash to a political action committee: $400 Publicly traded stock held for 36 months (FMV $6,000; Cost $5,000) to a state university Cash to a local science museum: $500 Rental value of property occupied by a nationally organized charity at no charge: $5,000
2. Client #2 Contributions made in Year 2 included the following: Cash to a local hospital: $2,000 Cash to a war veteran's organization: $1,000 Value of services rendered to a local history museum: $800 Publicly traded stock held for 11 months (FMV $6,000; Cost $4,000) to a community college Voluntary cash contribution to a country club for environmental issue: $500
3. Client #3 Contributions made in Year 2 included the following: Cash to a religious elementary school for tuition: $3,500 Used car purchased 3 years ago for $8,000 (FMV at time of contribution: $6,000) to a college art museum that the museum immediately sold for $2,500 Publicly traded stock held for 46 months (FMV $8,000; Cost $2,000) to a private high school Publicly traded stock held for 2 months (FMV $10,000; Cost $14,000) to the same private high school Out-of-pocket costs related to volunteer work at a hospital: $200
4. Client #4 Contributions made in Year 2 included the following: Cash to a religious institution for paving of institution's parking lot: $7,000 Publicly traded stock held for 62 months (FMV $2,000; Cost $1,000) to a local election committee Building fund for a new art museum: cash, $1,000 Cash to a volunteer fire department: $900 Antique sculpture (FMV $16,000; Cost $8,000) to an art museum which is held for 4 years that is put on display in the museum
5. Client #5 Contributions made in Year 2 included the following: Publicly traded stock held for more than 1 year (FMV $12,000; Cost $10,000) to a state university Value of volunteer time to various local charities: $2,100 Cash to earthquake relief fund organized outside of USA: $8,000 Publicly traded stock held for 8 months (FMV $18,000; Cost $10,000) to a local community college Cash dues to a country club: $7,000
6. Client #6 Contributions made in Year 2 included the following: Artwork held for 3 years (FMV $4,000; Cost $1,000) to a museum that is immediately sold by the museum Cash to a theological student for tuition: $1,500 Cash to a religious institution: $1,800 Cash to a science museum: $4,000 Publicly traded stock held for 2 years (FMV $10,000; Cost $12,000) to a state university
7. Client #7 Contributions made in Year 2 included the following: Cash to an art museum: $200 Cash to a local hospital: $500 Value of blood given to a local blood bank: $100 Land held for 5 years (FMV $10,000; Cost $4,000) to a medical school Publicly traded stock held for less than 1 year (FMV $2,000; Cost $4,000) to a local college