which option?

Direct combination costs and stock issuance costs are often incurred to register and issue stock in connection with a business combination. How should those costs be accounted for in a pre-2009 business combination? Direct Combination Cost Stock Issuance Costs Decrease Investment Decrease Additional paid-in Capital Increase Expenses Increase Investment Decrease Investment A) Increase Investment B) Increase Investment C) Increase Investment Decrease Additional paid-in Capital E) Increase Investment Multiple Choice Option A Option 8 Option C Option D. Option E