In 2022, LAA Incorporated made a charitable donation of $120 , 000 to the Trevor Project (a qualifying charity). For the year, LAA reported taxable income of $570 , 000 , which included a $120 , 000 charitable contribution deduction (before limitation) and a $52 , 000 dividends- received deduction. What is LAA Incorporated's charitable contribution deduction for 2022? Assume the charitable donation is not a qualified contribution because LAA Incorporated did not make the necessary election..