The corporate charter of Alpaca Co$.$ authorized the issuance of $23$ million, $$1$ par common shares. During $2021,$ its first year of operations, Alpaca had the following transactions:

January

$1$ sold $19$ million shares at $$8$ per share retired $13$ million shares at $$9$ per

June

$3$ share

December $28$ sold $2$ million shares at $$21$ per share

What amount should Alpaca report as additional paid$-$in capital$-$excess of par, in its December $31,2021,$ balance sheet?

$$146$ million

$$133$ million

$$82$ million

$$69$ million