Dixon Corporation started business in 2015 by issuing 200,000 shares of $20 par common stock for $27 each. In 2020,25,000 of these shares were purchased for $39 per share by Dixon Corporation and held as treasury stock. On June 15,2021 , these 25,000 shares were exchanged for a piece of property that had an assessed value of $760,000. Dixon's stock is actively traded and had a market price of $45 on June 15,2021 . The cost method is used to account for treasury stock. The amount of paid-in capital from treasury stock transactions resulting from the above events would be a. $750,000 b. $450,000 c. $215,000 d. $150,000