The example assumes full deductibility (gifts to a public charity of real property held for more than one year are generally limited to 30 % of AGI with a 5 - year carryover of unused amount). (schwabcharitable.org)
This deduction phased out for taxpayers with AGI of $ 100,000 to $ 109,000. (turbotax.intuit.com)
There's an additional modification that's made only when you're determining modified AGI for purposes of the Roth IRA. (fairmark.com)