R Co and F Co merged as of 1/1/ 2019.To effect the merger,R paid finder's fees of $20,000, legal fees of $6,500, audit fees related to the stock issuance of $5,000, stock registration fees of $2,500, and stock listing application fees of $2,000.

Based on the preceding information, under the acquisition method, what amount relating to the business combination would be Recorded as reduction of additional paid in capital? Select one: a. 9,500 b. 31,500 c. 36,000 d. 26,500