5. State how each of the following out-of-pocket costs of a merger business combination is accounted for by the combinor:

a. Printing costs for proxy statement mailed to combinor’s stockholders in advance of special meeting to ratify terms of the merger.

b. Legal fees for negotiating the merger.

c. CPA firm’s fees for auditing financial statements in SEC registration statement covering shares of common stock issued in the merger.

d. Printing costs for common stock certificates issued in the merger.

e. Legal fees for SEC registration statement covering shares of common stock issued in the merger.

f. CPA firm’s fees for advice on income tax aspects of the merger.