During 2007, Jackson Corp. had the following income and expenses:

Gross income from operations

$100,000

Dividend income from taxable domestic 20%-owned corporations

10,000

Operating expenses

35,000

Officers’ salaries

20,000

Contributions to qualified charitable organizations

8,000

Net operating loss carryforward from 2006

30,000

What is the amount of Jackson Corp.’s charitable contribution carryover to 2008?

  1. $0
  2. $2,500
  3. $5,500
  4. $6,300