[ANSWERED] Carlos owns equipment with an $800,000 acquisition cost, a $270,000 adjusted basis, and a $500,000..

Carlos owns equipment with an $800,000 acquisition cost, a
$270,000 adjusted basis, and a $500,000 FMV. Carlos makes a gift of the equip –
ment to a charitable organization. The equip – ment is used by the charity in
its exempt function. What is the amount of his charitable contribution
deduction?