The Following Two Items Are Disclosed in the Stockholders' Equity

The following two items are disclosed in the stockholders' equity section of Cort Corporation's current year balance sheet:
Treasury stock (500 shares, at cost) $50,000
Additional paid-in capital: treasury stock transactions 22,500
If the company had reacquired 3,000 shares of treasury stock in February of the current year and has recorded no other treasury stock transactions, then some of the treasury stock must have been sold during the current year for:

A) $9 per share above its par value.
B) $9 per share.
C) $109 per share.
D) $109 per share above its cost.