Why wouldn't you capitalize the acquisition price instead of expense it?

Question 7 (BCC-0007B) A business combination is accounted for appropriately as a business combination. Which of the following should be deducted in determining the combined corporation's net income for the current period? Direct costs of General expenses acquisition related to acquisition Yes No Correct Yes Yes Your Answer No Yes No No This Answer is Correct The direct costs of acquisition should be an expense of the period in a business combination accounted for by the acquisition method. General expenses related to the acquisition are also deducted as incurred in determining the combined corporation's net income for the current period