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 expense

Select one:

a. 36,000

b. 26,500

c. 9,500

d. 31,500