lan has made charitable contributions over the years. This year, he is contemplating donating vacant land he has owned for five years to his alma mater, a college in Ithaca, New York. The land has a fair market value of $$300,000$ and an adjusted basis of $$200,000$ and will be used for constructing a research center nearby the college campus. How much can lan deduct as a charitable contribution on his Schedule A$,$ Form $1040?$ Assume his AGI for the current year is $$500,000.$

A$)$ $$150,000$

B$)$ $$100,000$

C$)$ $$300,000$

D$)$ $$200,000$