Dac Corporation issues 10,000 shares of $10 par common stock for the net assets of Son Corporation in a business combination on July 1, 2011. The market price of a common stock on this date is $15 per share. Additional direct costs of the business combination paid in cash, consist of Securities and Exchange Commission (SEC fees of $4.000, accountant fees in connection with the SEC registration statement of $8,000, costs for printing and issuing the common stock certificates of $18,000, and finder's and consultants fees of $60,000 What is the the investment expense