Arthur transfers property valued at $$250,000$ to a charitable organization in return for a single The ancuity based on his life valued at $$130,000.$ Arthur's adjusted basis in the transferred property was $$95,000.$ Arthur died two years atter the tranaction and at the time of his death, the property had a fair market value of $$325,000.$ At the time of the initial transfer, what was Acthur's charitable income tax deduction $($Ignoring any AGG limitations$)?$

$$ $$75,000$

$$ $$130$coc

$$ $$155000$

$$ $$250\mathrm{.}000$