On december 27, 2019, roberta purchased four tickets to a charity ball sponsored by the city of san diego for the benefit of underprivileged children. each ticket cost $200 and had a fair market value of $35. on the same day as the purchase, roberta gave the tickets to the minister of her church for personal use by his family. at the time of the gift of the tickets, roberta pledged $4,000 to the building fund of her church. the pledge was satisfied by a check dated december 31, 2019, but not mailed until january 3, 2020. presuming that roberta is a cash basis and calendar year taxpayer, how much can she deduct as a charitable contribution for 2019

You receive a memo from the vice president of procurement responding to your query. he writes: “it will be very important to maintain product continuity. we have a large base of devoted customers. we want to make sure that the quality and key characteristics of island knight stay the same through this transition. talk to frank, our consulting professional perfumer, for more information about the cologne. seasonal variations in costs are the single most significant factor in our deciding to go with another supplier, so finding a way to limit that should be the top priority. the overall marginal costs and shipping costs are probably somewhat less significant. you may want to talk to cindy, the product manager for island knight, regarding pricing information about the product.” what is the best action to take next?