Executive Topdollar was given an option in $2011$ to purchase $1,000$ shares of Good Company stock at $$200$ per share, the $2011$ market price. In $2013,$ Topdollar purchases $300$ shares for a total of $$60,000.$ The fair market value of the shares in $2013$ is $$100,000.$ Topdollar sold the $300$ shares of stock in $2015$ for $$500$ per share. Topdollar's basis in the shares acquired under his stock option plan is

Question $4$ options:

a$)$

$$200,000$

b$)$

$$100,000.$

c$)$

$$0.$

d$)$

$$60,000.$

e$)$

$$40,000.$