whether it is a DIK or cash, but I agree to your Donation in Kind comment. DIK's are about the only place in the tax code where you get your cake and eat it too...
What I mean by guessing is last July, I didn't really know what I was going to earn in 2019 and 2020 (and still don't), but I made the DIK, took the profits, took the tax deduction, (that will save me a lot in taxes over the three year period on top of the DIK benefit) and the next two years I pay the tithing I need to.