This Year Darcy Made the Following Charitable Contributions Determine the Maximum Amount of Charitable Deduction for Darcy's Contribution

This year Darcy made the following charitable contributions:
$\begin{array}{lrr}\text { Donee }&\text { Property }&\text { Cost }&\text { FMV } \\\text {State University }&\text { IBM stock } & \$ 15,000 & \$ 10,50 \\\text {Salvation Army }&\text { Clothes } & 2,500 & 500 \\\text {State Art Museum }&\text { Painting } & 5,000 & 45,000 \\\text {City Hospital}&\text { Cash } & 8,000 &\end{array}$ Determine the maximum amount of charitable deduction for Darcy's contribution of the painting if her AGI is $80,000 this year. You may assume that both the stock and painting have been owned for 10 years and the painting is used in the State Art Museum's charitable purpose.