Benny the Bear has $100$ rabbits in his rabbit farm. He observes that $53$ rabbits are spotted, and $73$ rabbits are blue-eyed. Compute the minimum number of rabbits that are both spotted and blue-eyed.
1. Let \( A \) be the set of spotted rabbits and \( B \) be the set of blue-eyed rabbits. We are given:
   \[
   |A| = 53, \quad |B| = 73, \quad \text{and} \quad |A \cup B| \leq 100.
   \]

2. We need to find the minimum number of rabbits that are both spotted and blue-eyed, i.e., \( |A \cap B| \).

3. Using the principle of inclusion-exclusion for sets, we have:
   \[
   |A \cup B| = |A| + |B| - |A \cap B|.
   \]

4. Since \( |A \cup B| \leq 100 \), we substitute the known values:
   \[
   100 \geq |A| + |B| - |A \cap B|.
   \]

5. Plugging in the values for \( |A| \) and \( |B| \):
   \[
   100 \geq 53 + 73 - |A \cap B|.
   \]

6. Simplifying the inequality:
   \[
   100 \geq 126 - |A \cap B|.
   \]

7. Solving for \( |A \cap B| \):
   \[
   |A \cap B| \geq 126 - 100.
   \]

8. Therefore:
   \[
   |A \cap B| \geq 26.
   \]

9. To verify, consider the scenario where exactly 26 rabbits are both spotted and blue-eyed. Then:
   \[
   |A \cup B| = |A| + |B| - |A \cap B| = 53 + 73 - 26 = 100.
   \]
   This satisfies the condition \( |A \cup B| \leq 100 \).

Thus, the minimum number of rabbits that are both spotted and blue-eyed is \( 26 \).

The final answer is \( \boxed{26} \).