An Analysis of Equity of Hahn Corporation as of January

An analysis of equity of Hahn Corporation as of January 1, 2012, is as follows:

Hahn uses the cost method of accounting for treasury shares and during 2010 entered into the following transactions:
Acquired 2,500 of its shares for $75,000.
Sold 2,000 treasury shares at $35 per share.
Sold the remaining treasury shares at $20 per share.
Assuming no other equity transactions occurred during 2012, what should Hahn report at December 31, 2012, as total share premium?

A) $895,000
B) $900,000
C) $905,000
D) $915,000