In other words, they took this amount as a tax credit using the
averaging system... they didn't really give hand over any actual money.

Maybe you can explain what you mean to us slower readers, Doug. Certainly if
she received the royalties as income and donated them, she took a tax
deduction. You wouldn't single her out not to be able to take a deduction
taken by millions and force her to pay tax on income she did not keep but put
to a good charity, now would you?

Dick Cheney also took a deduction for his public speaking, since his
time is so incredibly valuable....

More explanation needed. How would Cheney take a deduction for his public
speaking?