On January 1, Delta Company exchanges 19,336 shares of its common stock for all of the outstanding shares of Gamma, Inc. Each of Delta's shares has a $4 par value and a $50 fair value. The fair value of the stock exchanged in the acquisition was considered equal to Gamma's fair value. Delta also paid $45,450 in stock registration and issuance costs in connection with the merger. Several of Gamma's accounts fair values differ from their book values on this date: Book Values Fair Valu es Receivables $ 55,250 $ 48, 400 294 Trademarks 99,000 ,00 0 256 Record music catalog 66,250 .00 0 249 0 .00 0 (72,50 (63, In-process research and development Notes payable (72.50 900 Right before this transaction, Delta reported additional paid-in capital of $30,000 and Gamma reported additional paid-in capital of $20,000. Assume that no dissolution takes place in connection with this combination. Rather, both companies retain their separate legal identities. Immediately afterward, what is the amount of Additional Paid-in Capital reported in Delta's separate record? $30,000. $919.456. $50,000. $874,006