Assume Big buys 100% of Small, and Small is immediately dissolved. Under the acquisition method, how should attorneys and accountants fees related to the acquisition be treated?

		Both are treated as part of the acquisition consideration transferred, and are part of the computation of goodwill
		These costs are expensed as incurred.
		Acquirors have the option of either expensing them or including them in consideration transferred.
		These are capitalized as deferred assets, and amortized over 20 years.