Harry inherited a factory on the death of his father in July 20x2. A Federal estate tax return was filed and the factory was valued at $900,000 (its fair market value at the date of the death). The father had originally acquired the land in 1981 for $100,000 and prior to his death had made permanent improvements of $25,000. The factory had been fully depreciated and had an adjusted basis of zero just prior to the father's death. What is Harrys Adjusted Basis in the factory as a result?

a. $900,000

b. $125,000

c. $0

d. $100,000