USA FMV of Fixed Asset Donated to Charity

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A fixed asset was inadvertently omitted from the books of a small business and is now being disposed of (approximate value of $5000). If the asset was purchased 5 years ago and never depreciated, what is the FMV of the asset posted to the Charitable Contributions account? Is it the full purchase price of the asset since it was never depreciated? Is there an IRS Pub/policy that specifically addresses this issue?
 

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