Exhibit 16-4 on January 1, 2010, Marvel, Inc

Exhibit 16-4 On January 1, 2010, Marvel, Inc., grants a compensatory stock option plan to 10 of its executives.The plan allows each executive to buy 1, 000 shares of its $1 par common stock at $30 a share after a three-year service period.The value of each option is estimated to be $8.The company estimates it will have an annual 2% employee turnover rate during the service period.
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Refer to Exhibit 16-4.By how much has contributed capital increased as of the beginning of 2013?

A) $ 0
B) $25, 098
C) $50, 197
D) $75, 295