Direct combination costs and stock issuance costs are often incurred in the process of making a controlling investment in another company. Using the acquisition method, how should those costs be accounted for in a purchase transaction?

$\backslash$table$[[$Direct Combination Costs,Stock Issuance Costs$],[$A$.$ Increase Investment,Decrease Investment$],[$B$.$ Increase Investment,Decrease Paid$-$In Capital$],[$C$.$ Decrease Investment,Increase Expenses$],[$D$.$ Decrease Paid$-$In Capital,Increase Investment$],[$E$.$ Increase Expenses,Decrease Paid$-$In Capital$]]$

Multiple Choice

Option A

Option B

Option C

Option D

Option E