How Are Direct and Indirect Costs Accounted for When Applying

How are direct and indirect costs accounted for when applying the acquisition method for a business combination? $$\begin{array} { | l | l | l | } \hline & \text { Direct Costs } & \text { Indirect Costs } \\\hline \text { A. } & \text { Expensed } & \text { Expensed } \\\hline \text { B. } & \text { Increase investment account } & \text { Decrease additional paid-in capital } \\\hline \text { C. } & \text { Expensed } & \text { Decrease additional paid-in capital } \\\hline \text { D. } & \text { Increase investment account } & \text { Expensed } \\\hline \text { E. } & \text { Increase investment account } & \text { Increase investment account } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D
E) Option E