Which of the following is an example of an immediately deductible charitable gift?
1) I own a building and allow a charity to use it rent free
2) I inherit a time share in a vacation rental property and I give all of it (all of my interests in the property) to a charity
3) I own an automobile and sign a contract promising to give it to the charity in ten years
4) I give land to a charity, but retain the mineral rights in the land
5) I give the right to use a farm for 20 years to a charity, and retain the reversionary interest that directs that it will become owned by me again at the end of the 20 years