How should I value personal use television for donation?
IRS Pub 561 says you have to use fair market value.  You cannot simply use a depreciated value. You should attempt to determine what people normally pay for comparable items, and be prepared to defend your determination with evidence in the event of an audit.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
How should I value personal use television for donation?

### Response:
IRS Pub 561 says you have to use fair market value.  You cannot simply use a depreciated value. You should attempt to determine what people normally pay for comparable items, and be prepared to defend your determination with evidence in the event of an audit.