Porter Corp. purchased its own par value stock on January $1,2023,$ for $$20,000$ and"

"deb ited the treasury stock account for the purchase price. The stock was subsequently sold for $$12,000.$ The $$8,000$ difference between the cost and sales price should be recorded as a deduction from:"

$"$a$.$ additiona l paid$-$in capital to the extent that previous net $""$gains$""$ from sales of the same class of stock are included therein; otherwise,from retained earnings."

b$.$ additiona l paid$-$in capital w ithout regard as to whether there have been previous net

$"""$gains$""$ from sales of the same class of stock included therein. c$.$ retained earnings."

d$.$ net income.