Rivendell Corporation and Foster Company merged as of January 1, 20XX. To effect the merger, Rivendell paid finder's fees of $40,000, legal fees of $13,000, and stock registration fees of $10,000. Based on the preceding information, under the acquisition method, what amount relating to the business combination would be expensed? $63,000 $40,000 None of the responses are correct $10,000 $53,000