What is the basis for determining the expenditure amount of Xiao Li's house donation for public welfare?

Donation of monetary assets shall be determined according to the actual donation amount. According to the Analysis of Income Tax Policy on Individual Public Welfare Donation in China, the amount of public welfare donation expenditure incurred by individuals is determined according to the actual donation amount of monetary assets, the original value of the property held by individuals who donate equity and real estate, and the market price of non-monetary assets other than equity and real estate.