Use the following information to answer the question below: . Acquirer purchases 100% of target by issuing $100 million in new debt to purchase target shares, carrying an interest rate of 10% . Excess cash is used to help pay for the acquisition . Acquirer expects to be able to close down several of the target company's old manufacturing facilities and save an estimated $2 million in the first year Target PP&E is written up by $25 million to fair market value Investment bankers, accountants, and consultants on the deal earned $30 million in fees Which of the following adjustments would be made to the pro forma income statement? O Advisory fee expense of $30 million O Depreciation expense increase due to PP&E write-up O Pre-tax synergies of $2 million O All of the above