Assume That All Remaining Treasury Stock Is Reissued at a Price

Assume that all remaining treasury stock is reissued at a price of $18 per share in January of 2010. What amount should be credited to the account Additional Paid-in Capital: Treasury Stock Transactions in the journal entry to record this transaction?

A) $96,000.
B) $140,000.
C) $112,000.
D) $288,000.