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Answer (B) is correct . Par value represents a stock’s legal capital. It is an arbitrary value assigned to stock before it is issued. Par value represents a shareholder’s liability ceiling because, as long as the par value has been paid in to the corporation, the shareholders obtain the benefits of limited liability.

Answer (A) is incorrect because Par value is rarely the same as market value. Normally, market value will be equal to or greater than par value, but there is no relationship between the two.
Answer (C) is incorrect because All assets received for stock must be entered into a corporation’s records. The amount received is very rarely the par value.
Answer (D) is incorrect because Par value can be any amount more or less than $100.