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Two companies have merged on January 1, 2020. Fees related to merger were, accountant's fees of $30,000, legal fees of $13,000, fees related to the

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Two companies have merged on January 1, 2020. Fees related to merger were, accountant's fees of $30,000, legal fees of $13,000, fees related to the stock issuance of $10,000, stock registration fees of $5,000. What amount relating to the business combination (Investment) would be expensed

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