Apple Company issued 10,000 shares of 5% preferred stock with a par value of $5 per share when the market value was $8 per share along with 30,000 shares of no-par common stock with a stated value of $2 per share. The market value of the common stock cannot be determined. The preferred stock and common stock were issued for a lump sum of $200,000. How much of the lump sum should be allocated to APIC-CS?