Bramble Ltd. holds equities securities in its portfolio and is accounting for those investments using the FV-NI method. On March 1, 2023, the company purchased 11000 shares of a publicly traded company for $3960000 and paid a commission (brokerage fee) of $3960 on the purchase transaction. What is the cost base of the investment to include for the recording of the portfolio value? $3963960 $3960000 $3956040 None of the choices are correct.