Carlos owns an office building with an $800,000 acquisition cost, a $270,000 adjusted basis, and a $500,000

Question:

Carlos owns an office building with an $800,000 acquisition cost, a $270,000 adjusted basis, and a $500,000 FMV. The office building was acquired before 1981, and additional depreciation amounts to $175,000. Carlos makes a gift of the building to a charitable organization. What is the amount of his charitable contribution deduction?