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Excess charitable contributions that come under the 30%-of-AGI ceiling are always subject to the 30%-of-AGI
ceiling in the carryover year.
Depth
The perceived distance from the observer to a target point, often associated with the dimensionality of space in visual perception.
Distance
The amount of space between two points, typically measured physically or conceptually.
Brightness
The perception of how light or brilliant an object or light source appears, influenced by the intensity of the light it emits or reflects.
Estimate
An approximation or educated guess based on existing data or observations, often used where exact data is unavailable.
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