Direct Combination Costs and Stock Issuance Costs Are Often Incurred

Multiple Choice

Direct combination costs and stock issuance costs are often incurred in the process of making a controlling investment in another company.How should those costs be accounted for in an Acquisition transaction?
I can't edit picture.Need to change item D so first text box is "Increase Expenses" and second text box is "Decrease Paid-In Capital"

A) Entry A.
B) Entry B.
C) Entry C.
D) Entry D.
E) Entry E.