Donna is an attorney who renders volunteer legal services to a Legal Aid Society​, which provides legal advice to​ low-income individuals. The Legal Aid Society is a qualified charitable organization. During the current year she spends a total of 200 hours in this volunteer work. Her regular billing rate is $ 350 per hour. In​ addition, she spends a total of $ 800 in​ out-of-pocket costs in providing these services. She receives no compensation and is not reimbursed for her​ out-of-pocket costs.