In 2016, Brian Company issued $10 par value common stock for $25 per share. No other common stock transactions occurred until March 31, 2018, when Brian acquired some of the issued shares for $20 per share and retired them. Which of the following statements correctly states an effect of this acquisition and retirement?

a- 2018 net income is decreased

b- 2018 net income is increased

c- Additional paid in capital is decreased

d- Retained earnings is increased