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JAYJAY paid finder's fees of 40,000, legal fees of 13,000, audit fees related to stock issuance of 10,000, stock registration fees of 5,000 and stock

JAYJAY paid finder's fees of 40,000, legal fees of 13,000, audit fees related to stock issuance of 10,000, stock registration fees of 5,000 and stock listing application fees 4,000. The following questions are provided:

1. How much is the expensed-outright in relation to business combination?

2. How much will be treated as reduction in the share premium?

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