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WIND LLC issued 1 5 0 , 0 0 0 of its $ 1 par common shares for $ 3 , 4 0 0 ,

WIND LLC issued 150,000 of its $1 par common shares for $3,400,000 in 2024. Incremental costs for legal, accounting and printing services necessary to issue the shares was $400,000.
By what amount will WIND's Paid-in Capital - Excess of Par increase for this transaction?
$3,400,000
$3,250,000
$2,850,000
$3,000,000
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