Deductions & credits

Thank you kindly for your prompt and very helpful information. You do a real service for those of us who are tax challenged, smile. 

For Form 8283, Section B, part 1, line 3 (c) is the appraised fair market value after the time the easement is gifted? Section B, part 1, line 3 (h) amount claimed as a deduction, is the difference between the appraised before donation value and appraised after donation value of the easement?

Thanks again!