To find the percentage that $75,000 is of $100,000, you can use the formula:
\[ \text{Percentage} = \left(\frac{\text{Part}}{\text{Whole}}\right) \times 100 \]
In this case, the part is $75,000 and the whole is $100,000:
\[ \text{Percentage} = \left(\frac{75,000}{100,000}\right) \times 100 \]
Calculating this gives:
\[ \text{Percentage} = 0.75 \times 100 = 75 \]
So, 75% of $100,000 is $75,000.