At the beginning of the year, Technology Inc. granted employees stock options that are exercisable after three years. Each eligible employee can purchase 5,000 shares of \\( \\$ 2 \\) par value common stock for \\( \\$ 32 \\), with the market price of the common stock on the grant date being \\( \\$ 30 \\). Assuming that the stock options have a fair value of \\( \\$ 21,000 \\) and that compensation expense will be recognized over a three-year period, what amount is recorded in additional paid-in capital in excess of par-common stock, assuming that all employees exercise their options? \\[ \\begin{array}{l} \\$ 129,000 \\\\ \\$ 150,000 \\\\ \\$ 161,000 \\\\ \\$ 171,000 \\end{array} \\]