Clam Corp. issues $1,000$ shares of $$10$ par value preferred stock and $3,000$ shares of $$1$ par value common stock for $$48,000.$ The fair value of the preferred stock is $$20$ per share, and the fair value of the common shares is $$10$ per share. What is the amount allocated to the paid in capital$-$excess of par, common stock?

$$25,800$

$$32,000$

$$27,000$

$$36,000$