Finance Company Has Never Had Any Treasury Stock Transactions

Finance Company has never had any treasury stock transactions. On June 1 of the current year, they purchased 100 shares of its common stock (which has a par value of $40) for $20,000. On July 1, they reissued 50 of these shares at $208 per share.
What is the balance in the Paid-in- Capital, Treasury Stock account on July 1?

A) $ 600
B) $ 800
C) $ 400
D) $5,400