the R Co and F Co merged as of 1/1/2019. To merger, R paid finder's fees of $20,000, legal fees of $6,500, audit fees related to the stock Issuance of $5,000, stock registration fees of $2,500, and stock listing application fees of $2,000. Based on the preceding information, under the acquisition method what amount relating to the business combination would be recorded as expense Select one: a. 9,500 b. 26,500 O c. 31,500 d. 36,000