During the current year, Kingbird Corporation (a calendar year C corporation) had the following income and expenses:
Income from operations
$135,000
Expenses from operations
99,000
Dividends received (40% ownership)
9,000
Domestic production activities deduction
2,700
On October 1, Kingbird Corporation made a contribution to a qualified charitable organization of $6,300 in cash (not included in any of the above items). Determine Kingbird's charitable contribution deduction for the current year.