Ivanhoe Corp.$\text{'}$s shareholders' equity at January $1,2023$ was:

Common shares, no par value; authorized $204000$ shares;

During $2023,$ Ivanhoe had the following share transactions:

Acquired $2200$ treasury shares for

$$35200$

Sold $1200$ treasury shares at $$20$ a

share

Retired the remaining treasury shares

No other share transactions occurred during $2023.$

The total contributed surplus at December $31,2023$ is

$$0.$

$$4800.$

$$1800.$

$$25200.$