Ann transfers a building $($market value $$100,000,$ basis $$95,000)$ to Acme Corporation. In return, Ann receives $100\%$ of the stock of Acme and a promissory note which provides that Acme will pay Ann $$15,000$ in two years plus a market rate of interest. What is Ann$$s basis in the Acme stock?

$$85,000$

$$100,000$

$$80,000$

$$95,000$