Cullumber Corporation started business in $2020$ by issuing $210000$ shares of $$21$ par common stock for $$28$ eachIn $2025,25600$ of these shares were purchased for $$40$ per share by Cullumber Corporation and held as treasury stock. On June $15,2026,$ these $25600$ shares were exchanged for a piece of property that had an assessed value of $$756000$ Cullumber's stock is actively traded and had a market price of $ $46$ on June $15,2026.$ The cost method is used to account for treasury stock. The amount of paid$-$in capital from treasury stock transactions resulting from the above events is

$460800$

$153600$

$768000$

$230400$