RiverRocks realizes that it will have to raise the financing for the acquisition of Raft Adventures by issuing new debt and equity. The acquisition project has a net present value of $$36\mathrm{.}18$ million. RiverRocks estimates that the direct issuing costs will come to $$7\mathrm{.}26$ million. How should it account for these costs in evaluating the project? Should RiverRocks go ahead with the project?

How should it account for these costs in evaluating the project? $($Select the best choice below.$)$

A$.$ The direct issuing costs should be included as a direct cost of the acquisition, l$.$e$.,$