Wyler Company issued 20,000 shares of \(\$ 10\) par value common stock in exchange for a building with a current fair value of \(\$ 1,000,000\). In recording this transaction, what amount should be credited to the Paid-in Capital in Excess of Par Value account?

a. \(\$ 1,000,000\)

b. \(\$ 200,000\)

c. \(\$ 800,000\)

d. \(\$ 980,000\)