Rivendell Corporation and Foster Company merged as of January 1, 2019. 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 Recorded as reduction of additional paid in capital Select one! a. 72,000 b. 19,000 C. 63,000 d. 53,000