Rivendell Corporation and Foster Company merged as of January 1, 20X9. To effect the merger, Rivendell paid finder's fees of $40,000, legal fees of $13,000, audit fees related to the stock issuance of $10,000, stock registration fees of $5,000, and stock listing application fees of $4,000. Based on the preceding information, under the acquisition method, what amount relating to the business combination would be expensed? $72,000 $19,000 $53,000 $63,000 Based on the preceding information, under the acquisition method: $72,000 of stock issue costs are treated as goodwill. $ 19,000 of stock issue costs are treated as a reduction in the issue price. $ 19,000 of stock issue costs are expensed. $72,000 of stock issue costs are expensed