3. The cost of a 25 percent interest in the voting stock of an investee that is recorded in the investment account includes:

a Cash disbursed and the book value of other assets given or securities issued, other than the cost of registering and issuing equity securities b Cash disbursed and the book value of other assets given or securities issued c Cash disbursed and the fair value of other assets given or securities issued, other than the cost of registering and issuing equity securities d Cash disbursed and the fair value of other assets given or securities issued