Austin Corporation Purchased 300 Shares of Its Own $60 Par

Austin Corporation purchased 300 shares of its own $60 par value common stock for $45,000. Later, these shares are sold for $48,000 cash.
The journal entry to record the sale includes a:

A) $ 3,000 credit to Paid-in Capital from Treasury Stock
B) $28,800 credit to Paid-in Capital from Treasury Stock
C) $ 3,000 credit to Gain on Sale of Treasury Stock
D) $48,000 credit to Treasury Stock