AB Inc. acquired 100% stake in CD Inc. on January 1, 2013 by issuing 30,000 shares of common stock. The shares had a par value of $5 per share and a fair value of $15 per share. AB paid $10,000 in stock issuance costs and $70,000 in brokerage fees. Just before acquisition, AB had Common stock of $360,000 and Additional paid-in capital of 20,000. CD had common stock of $80,000 and Additional paid-in capital of $40.000. Also, AB and CD had total expenses of $600,000 and $200,000 respectively. Assuming both companies continue to operate separately, the consolidated Additional paid-in capital and total expenses would be: O a. $20,000 and $600,000 respectively. O b. $60,000 and $800.000 respectively OC. $290,000 and $760,000 respectively. O d. $310,000 and $730,000 respectively e. $330,000 and $800.000 respectively