3. 
When calculating the purchase price of an acquisition under ASC 805 (fka SFAS 141R), which of
the following is correct regarding identification of costs would be expensed, rather than capitalized as part of the purchase price?
A)$250M cash paid at closing
B)$2.5M in commissions that was assigned to the business broker at closing
C)$25,000 for appraisals of real estate transferred at closing
D)45,000 shares of common stock transferred to the Seller at closing
E)$65,000 in payroll and related costs associated with additional staff hired by the acquirer during
their due diligence phase prior to closing
F)$90,000 in estimated fees relating to the purchase price allocation to be performed after closing
