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

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 Increase Expenses