Non Cash Charitable Contributions: Form 8283, valuation methods

How do I answer the"Valuation method" question for a non cash contribution that was purchased NEW specifically to donate?

 

For example; new Christmas toys to donate to "Samaritans Purse" or "March of Dimes".

(I have receipts for the purchase transaction)

 

Present Value

Replacement Cost New

or something else on the list