on march 31 2013 fredo co. issued 2 000 shares of common stock ($10 par) and 1,000 shares of preferred stock ($100 par) to warren inc. for a lump sum of $180,000. At the time of the insurance, the common stock and preffered stock had a market value of $25 and $150 per share, respectively. under the proportional method, the total amount allocated to the common stock is

a.) $45,000

b.) $50,000

c.) $180,000

d.) $200,000