The Following Amounts Are Reported in the Ledger of Mariah $$\begin{array} { l r } \text { Assets } & \$ 80,000 \\\text { Liabilities } & 36,000 \\\text { Retained Earnings } & 12,000\end{array}$$

The following amounts are reported in the ledger of Mariah Company:
$$\begin{array} { l r } \text { Assets } & \$ 80,000 \\\text { Liabilities } & 36,000 \\\text { Retained Earnings } & 12,000\end{array}$$
What is the balance in the Common Stock account?

A) $44,000.
B) $32,000.
C) $48,000.
D) $42,000.