Rivendell Corporation and Foster Company Merged as of January 1,20X9

Rivendell Corporation and Foster Company merged as of January 1,20X9.To effect the merger,Rivendell paid finder's fees of $40,000,legal fees of $13,000,audit fees related to the stock issuance of $10,000,stock registration fees of $5,000,and stock listing application fees of $4,000.
-Based on the preceding information,under the acquisition method:

A) $72,000 of stock issue costs are treated as goodwill.
B) $19,000 of stock issue costs are treated as a reduction in the issue price.
C) $19,000 of stock issue costs are expensed.
D) $72,000 of stock issue costs are expensed.