Which of the following observations is $($are$)$ consistent with the acquisition method of accounting for business combinations?$1.$ Expenses related to the business combination are expensed.II$.$ Stock Issue costs are treated as a reduction in the issue price.il$.$ All merger and stock Issue costs are expensedIV. No goodwill is ever recorded.Multiple ChoiceIII, IV$,$ I, Il$,$ and IVI and li