LS Issued 200 Common Shares to BH (Last Share Transaction

LS issued 200 common shares to BH (last share transaction was a year prior when LS sold 10 shares at $4 per share) , and received a patent in full payment.The patent had a current market value of $2,000 and was carried on the books of BH at $1,500.Under ASPE, common shares should be credited for:

A) $1,800
B) $2,000
C) $800
D) $1,500
E) This transaction has no commercial substance, therefore no entry is required.