During the fiscal year ended January 28, 2017, Abercrombie & Fitch reported the exercise of 2,000 shares at a weighted-average exercise price of $22.87. If Abercrombies stock was trading at $11.36 on January 27, 2017 and $12.00 on December 30, 2016, which of the following details an impact of this transaction on Abercrombies accounts?

	A.	A decrease of $24,000 to additional paid-in capital
	B.	An increase of $45,740 to cash
	C.	A decrease of $42,300 to additional paid-in capital
	D.	An increase of $22,720 to cash
	E.	None of the above