Shakira, a wealthy business woman, gave the following amounts to her alma mater: $7,500 for 30 season tickets for woman's basketball and $12,000 to its athletic foundation for preferential seating location and parking. The $7,500 is not deductible at all because the taxpayer is buying a product; but the $12,000 donation is limited to $8,000 (80% of $10,000) deduction.