MC Qu$.5-38$ During the year, a local...

During the year, a local merchant donated a building to the city of Stage Coach. The original cost of the building was $$300,000.$ Accumulated depreciation at the date of the gift amounted to $$250,000.$ The acquisition value of the donation at the date of the gift was $$600,000.$ At what amount should Stage Coach record this donated property in the General Fund?