Westview Company Has 130,000 Shares Authorized and 10,000 Shares Issued

Westview Company has 130,000 shares authorized and 10,000 shares issued of $10 par value common stock. On January 1, 2019, the company issues an additional 2,000 shares of common stock in exchange for a building, which has a market value of $300,000.
The journal entry to record the exchange will cause Total Paid-In Capital to:

A) Increase by $ 20,000
B) Increase by $100,000
C) Increase by $180,000
D) Increase by $300,000