If Ramtastic Corporation issues 1,000,000 shares of common stock at $1/share par value, and if the market price of that stock at the time of issue is $7.50/share, then the value of Capital in Excess of Par in the equity section of the balance sheet is:

a) $8,500,000

b) $6,500,000

c) $7,500,000

d) $1,000,000