Booked Solid Co$.$ received $$1,000,000$ for the issuance of its stock on January $1.$ The credit to the Common Stock account was $$100,000.$ Which of the following is true?

A profit of $$900,000$ is recorded.

None of these is correct.

A loss of $$900,000$ is recorded.

Additional Paid$-$in Capital is credited for $$900,000.$

Treasury Stock is credited for $$900,000.$