Norton Co Was Organized on January 2, 2008, with 500,000 Authorized

Norton Co. was organized on January 2, 2008, with 500,000 authorized shares of $10 par value common stock. During 2008, Norton had the following capital transactions:
January 5-issued 375,000 shares at $14 per share.
July 27-purchased 25,000 shares at $11 per share.
November 25-sold 15,000 shares of treasury stock at $13 per share.
Norton used the cost method to record the purchase of the treasury shares. What would be the balance in the Paid-in Capital from Treasury Stock account at December 31, 2008?

A) $0
B) $15,000
C) $30,000
D) $45,000