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The following out-of-pocket costs associated with the business combination: Accounting fees For investigation of X Company as prospective combinee 56250, Accounting fees for SEC registration

The following out-of-pocket costs associated with the business combination: Accounting fees For investigation of X Company as prospective combinee 56250, Accounting fees for SEC registration statement for Y common stock 60000, Legal fees for business combination 10000, legal fees for SEC registration statement for Y common stock 50000, Printer's charges for printing securities and SEC registration statement 23000, and SEC registration statement fee 750. 

What is the direct costs of business combination?

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