_____ in Purchase Accounting in Which Cash Is the Consideration

Multiple Choice

_____ In purchase accounting in which cash is the consideration given, which of the following items cannot be added to the cost of the acquisition (or does not result in an increase thereto) ?

A) The fair value of the consideration given.
B) Direct costs traceable to the acquisition.
C) Contingent consideration relating to securities prices.
D) Contingent consideration relating to other than securities prices.
E) None of the above.