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B is corrent. Per ASC Topic 805 the finder’s and consultant’s fees should be expensed. The SEC registration costs should be netted against the additional paid-in capital account.
A is incorrect. Per ASC Topic 805 the finder’s and consultant’s fees should be expensed.  The SEC registration costs should be netted against the additional paid-in capital account. 
C is incorrect. Per ASC Topic 805 the finder’s and consultant’s fees should be expensed.  The SEC registration costs should be netted against the additional paid-in capital account.  
D is incorrect. Per ASC Topic 805 the finder’s and consultant’s fees should be expensed.  The SEC registration costs should be netted against the additional paid-in capital account.