14. anuary 1, 20X3 Miguel Corporation acquired 40% of Forest Company for $300,000. Forest Company reported net income of $80,000 for the year. Miguel paid audit fees related to the stock issuance of $10,000, legal fees of $8,000, attorney fees of $3,000, and stock registration fees of $7,000. Under the acquisition method, which of the following statement will be true? OA $7,000 of stock issue costs are treated as a reduction in the paid.in capital B. $17,000 of stock issue costs are treated as a reduction in the paid-in capital OC. $17,000 of stock issue costs are expensed OD. $21,000 relating to the business combination would be expensed