please show the workings

uring August 20X5, Atticus Ltd acquired the issued capital of Finch Pty Ltd in exchange for 1 000 000 shares in Share issue costs 25. D Atticus Ltd with a fair value of $10 per share. amounted to $400 000 and an amount of $400 000 was paid to consultants. Atticus Ltd also took over the loans payable to the shareholders of Finch Pty Ltd by that company of $2 000 000. The cost of the investment is: a) $12 400 000. b) $8 400 000. c) $12 800,000. d) none of the above