In a qualifying Section $351$ transfer, Chad contributes the following assets to Acme Corporation. A building with a basis of $$450,000$ and a fair value of $$350,000,$ land with a tax basis of $$75,000$ and a FMV of $$25,000,$ and equipment with a tax basis of $$45,000$ and a FMV of $$95,000.$

What is Acme$$s tax basis in the building $($assuming no election to write down basis in shareholder stock$)?$