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Which of the following would not form part of Joey Ltds purchase consideration paid / transferred by Joey Ltd to the former shareholders of Chandler

Which of the following would not form part of Joey Ltds purchase consideration paid / transferred by Joey Ltd to the former shareholders of Chandler Ltd:

a.

Equity interests issued by Joey Ltd.

b.

Assets transferred by Joey Ltd.

c.

Liabilities incurred by Joey Ltd to the former owners of Chandler Ltd.

d.

Due diligence and legal costs expended on the acquisition by Joey Ltd.

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