Your spouse’s “job-related” business expenses are subject to
the 2% Adjusted Gross Income deduction limitation. A contribution to a recognized non-profit
charity, however, is not limited this way.
If we assume that your cost and the fair value of the donation are
equal, and if we assume you did not make charitable contributions approaching
20% of your Adjusted Gross Income, you would receive a deduction for the fair
value of the property donated. However,
with TurboTax you can try it both ways and use the best answer.