On 1/1/2019,W Co issued 100,000 shares of its $10 par value common stock for the net assets of Pco.in a business combination accounted for by the acquisition method. The market value of W CO common stock on 1/1 was $20 per share. W CO paid a fee of $80,000 to the consultant who arranged this acquisition. Costs of registering and issuing the equity securities amounted to $40,000 No goodwill was involved in the purchase. What amount should W CO record the cost of acquiring P net assets? Select one: a. 2,080,000 b. 2,040,000 c. 2,000,000 d. 2.120,000