Jim, a single taxpayer, bought his home $25$ years ago for $$25,000.$ He has lived in the home continuously since he purchased it$.$ In $2022,$ he sells his home for $$300,000.$ What is Jim's taxable gain on the sale?

a$.$ $$125,000$

b$.$ $$275,000$

c$.$ $$0$

d$.$ $$25,000$