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Problem - During the current year, Ralph made the following contributions to the University of Washington {a quali?ed charitable organization}:
Cash $63,000
Stock in Raptor, Inc. (a publicly traded corporation) 94,500
Raiph acquired the stock in Raptor, Inc., as an investment two years ago at a cost of $42,000. Ralph's AGI for the year is $166,000. What is Raiph's charitable contribution deduction for the current year? Is there any charitable contribution carryover? If so, state what character the carryover retains (50% property, 30%, etc.)
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