Marco incorporated a corporation. The corporation issued 500 shares from treasury for $100 per share to Marco. Later that year, Marco sold a quarter of his shares to his bestfriend for $200 per share. In the following year, an employee purchased 200 shares from treasury for $250 per share. All shares are of the same class. Which one of the following amounts represents the per-share paid-up capital?

A. $301.22

B. $299.87

C. $142.86

D. $140.86

E. None of the above.