How Are Direct and Indirect Costs Accounted for When Applying $\begin{array} { cc } &&& \text { Direct Costs } &&&&&& \text { Indirect Costs } \\\end{array}$

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