Taylor is negotiating to buy some land and has two options. Under the first option, Taylor will give Ella $$150,000$ and assume her mortgage on the land for $$100,000.$ Under the second option, Taylor will give Ella $$250,000$ and she will pay off the mortgage immediately. Taylor wants his basis for the land to be as high as possible. Given this objective, which option should Taylor select?

Taylor's basis in the land under Option $1$ is $fill in the blank $1$

$.$

Taylor's basis in the land under Option $2$ is $fill in the blank $2$

$.$

Since Taylor's basis in the land under Option $1$ is $\_\_\_\_\_\_\_\_\_\_\_$

his basis under Option $2,$ he should select $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$.$