In the current year, Plum Corporation, a computer manufacturer, dontated 100 laptop computers to a local school district (a qualified educational organizaiton). The computers were constructed by Plum earlier this year, and the school district allocated the computers among its various schools where they will be used for educational purposes. Plum's basis in the computers is $70000, and their fair market value is $250,00. What is Plum's deduction for the contribution of the computers (ignoring the taxable income limitation)?