Eff LtdWas Organized on January 2, 2014, with 100,000 No Par

Eff Ltd.was organized on January 2, 2014, with 100,000 no par value common shares authorized.During 2014, Eff had the following capital transactions: Jan 5 Issued 75,000 shares at $14 per share Jul 27 Purchased and retired 5,000 shares at $10 per share Nov 25 Issued 4,000 shares at $13 per share What would be the balance in the Contributed Surplus account at December 31, 2014?

A) $ 0
B) $10,000
C) $20,000
D) $50,000