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Deductions & credits
Read the instructions for form 8283.
https://www.irs.gov/forms-pubs/about-form-8283
(c) is the FMV of the donation; in this case, the value of the donation is the difference in the appraisals.
The instructions say (h) is not used if you have an appraisal.
‎February 20, 2021
2:51 PM
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