Spencer contributed to charity some tangible personal property that he had used in his business and had accumulated $$400,000$ of depreciation. At the date of the donation, the property has a fair market value of $$300,000$ and an adjusted basis of zero; it was originally acquired for $$400,000.$ What is the amount of Spencer$$s charitable contribution?

a$.$

$$0.$

b$.$

$$100,000.$

c$.$

$$300,000.$

d$.$

$$400,000.$