Adler Corporation Has 50,000 Shares of $10 Par Common Stock

Adler Corporation has 50,000 shares of $10 par common stock authorized. The following transactions took place during 2008, the first year of the corporation's existence:
Sold 5,000 shares of common stock for $18 per share.
Issued 5,000 shares of common stock in exchange for a patent valued at $100,000.
At the end of Adler's first year, total paid-in capital amounted to

A) $40,000.
B) $90,000.
C) $100,000.
D) $190,000.