Stanley donates a hotel to a university for use as a conference center. The building was purchased three years ago for $$1,200,000$ and has a fair market value of $$1,500,000$ on the date the contribution is made. If Stanley had scid the building, the $$300,000$ difference between the sales price and cost would have been a long$-$term capital gain. What is the amount of Stanley's deduction for this cortribution, before considering any limitation based on adjusted gross income?

a$.$ $$1,800,000$

b$.$ $$1,500,000$

c$.$ $$1,900,000$

d$.$ $$1,200,000$

e$.$ $$0$