ABC Corporation began operations on January 3, 2013. There are 100,000 shares of $5 par value common stock authorized to issue. During 2013, ABC had the following transactions relating to shareholders' equity:

Issued 10,000 shares of common stock at $7 per share.
Issued 20,000 shares of common stock at $8 per share.
Reported a net income of $100,000.
Paid dividends of $50,000.

What is total paid-in capital at the end of 2012?

A. $280,000.
B. $230,000.
C. $330,000.
D. $180,000.