F. Corp	J. Corp	J. Corp
	Book Value	Book Value	Fair Value
Cash & receivables	$ 11,000	$ 300	$ 250
Inventory	$ 12,500	$ 1,700	$ 3,450
PP&E (net)	$ 28,000	$ 2,500	$ 4,100
	$ 51,500	$ 4,500	$ 7,800
Current Payables	$ 7,500	$ 550	$ 600
Long Term Debt	$ 14,000	$ 2,000	$ 1,700
	$ 21,500	$ 2,550	$ 2,300
Net Assets	$ 30,000	$ 1,950	$ 5,500
Equity:
Capital Stock at Par ($1)	$ 6,000	$ 400
Addt'l Paid In Capital	$ 5,000	$ 700
Retained Earnings	$ 19,000	$ 850
Total Equity	$ 30,000	$ 1,950

Suppose F. Corp acquires 100% of the outstanding shares of J. Corp by issuing 1mm shares of common stock at a market price of $14. Under the acquisition method, what would be the amount of Additional Paid-In Capital on the consolidated balance sheet?

	A.	$20,000
	B.	$21,500
	C.	$16,000
	D.	$23,000
	E.	$18,000