Harry forms Nectarine Corporation during the current tax year. To form the corporation, Harry transfers assets having a fair market value of $$650,000$ to Nectarine Corporation for $100$ percent of the corporation's stock. Harry's adjusted basis in the assets transferred was $$375,000$ and Nectarine Corporation assumed a $$200,000$ mortgage on the assets. If the fair market value of the stock received by Harry is $$450,000,$ what is his basis in the stock received from the corporation? $$ a$.$ $$175,000$

b$.$ $$375,000$

c$.$ $$450,000$

d$.$ $$200,000$