Hawkeye 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 10,000 shares of a publicly traded company for $2,500,000 and paid a commission (brokerage fee) of $2,500 on the purchase transaction. What is the cost base of the investment to include for the recording of the portfolio value? a. None of the choices are correct. b. $2,500,000 c. $2,497,500 d. $2,502,500