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 December 31, 2010, 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 2010 then some of the treasury stock must have been sold during 2010 for:

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