How are stock issuance costs accounted for in an acquisition business combination?

		a) Stock issuance costs reduce the balance in the acquirer's Additional Paid-In Capital in an acquisition business combination.
		b) Stock issuance costs are expensed as incurred.
		c) Stock issuance costs reduce the value of consideration given for the acquired company.
		d) Stock issuance costs reduce the balance in the acquired's Additional Paid-In Capital in an acquisition business combination.