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On November 30,2021, Pegler Corporation issued 150,000 shares of $1 par common stock with a current fair value of $10 a share for all the outstanding shares of Stadler, which became a subsidiary of Pegler. Also on November 30,2021, Pegler paid $50,000 for finder's, accounting, and legal fees related to the business combination and $80,000 for costs associated with the SEC registration statement for the common stock issued in the combination. The direct costs of business combination
a.130000
b.80000
c.50000
d.30000
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