Homework help: A married couple purchased a piece of land with an old building on it for $1,000,000. The old building was estimated at $100,000 and demolition cost is $10,000. Instead of demolition, they could donate the building to the local fire department, who could quickly burn down the building as part of the firefighter training program. Is the $100,000 a charitable contribution? (I want the answer to include tax code, regulations, court cases and revenue rulings)