Beaver Inc. and Victoria Inc. agreed to combine as of January 1, 2023. The book value and fair value of Victoria's accounts on that date (prior to creating the combination) follow, along with the book value of Beaver's accounts: Assume that Beaver issued 12,000 shares of common stock with a $5 par value and a $50 fair value to obtain all of Victoria's outstanding stock. In addition, Beaver paid legal costs of $9,000 in connection with the acquisition and $3,000 in stock issue costs, which is not yet reflected in the information above. Immediately after the transactions of business combination, what is the balance of Additional Paid-in Capital reported on Beaver's book? $557,000. $600,000. $548,000. $60,000