Direct Combination Costs and Amounts Incurred to Register and Issue $\quad$

Direct combination costs and amounts 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?
$\quad$$\text { Direct Combination Costs}$ $\quad$$\text { Stock Issuance Costs}$
A) $\begin{array}{ll}\text { Increase Investment} & \quad\quad\quad\text {Decrease Investment} \end{array}$
B) $\begin{array}{ll} \text {Increase Investment} &\quad\quad\quad\quad\text { Decrease Additional Paid-in Capital }\end{array}$
C) $\begin{array}{ll} \text { Increase Investment} & \quad\quad\quad\text {Increase Expenses} \end{array}$
D) $\begin{array}{ll} \text { Decrease Additional Paid-in Capital} & \text {Increase Investment }\end{array}$
E) $\begin{array}{ll} \text { Increase Expenses} & \quad\quad\quad\quad\text {Decrease Investment}\end{array}$