Randy and Scott formed an S-Corporation on January 1st. Randy contributed a building with FMV of $100,000 and basis of $50,000, plus $150,000 cash. Scott contributed $250,000 cash. What is Randy's initial basis in the S Corporation?

options:

A)

$250,000

B)

$150,000

C)

$200,000

D)

$100,000