5k cap in donations

Client's mom passed away.

has about 4k in clothes

and 3k in furniture to donate

you can only contribute 5k per year per category otherwise need an appraisal

are clothes and furniture different categories?

Yes, list each one separately and you should be fine.

I've taken that position on a return in the past. I couldn't find specific guidance in that respect, but I made the client aware of the "gray" in the issue and they were comfortable with that approach.
I think we had roughly $14K in donations. Same situation...client's parent passed away and he, effectively, donated a whole house of stuff.

thank you - the software says ' clothing and household items".....household items seems a bit broad...i think of it as plates, tupperware etc...not necessarily furniture

I have a client that we do this for annually. I break it down into various categories - basically as many as needed - in order to get under the $5,000 for each category. I usually use: clothing, furniture, books, electronics, toys, etc. Sometimes, I have had to even separate shoes from the clothing in order to get under the $5,000. They keep meticulous records of each donation, with each item separately listed, which we send in with the return, in order to try to head off an audit. So far, it has worked!