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B is corrent. A business acquisition is accounted for using fair values; the net assets acquired are recorded at their fair value or the fair value of the stock issued, whichever is more objectively determinable. In this case, the fair value of the stock issued is a better measure of the value of the purchase (1,000 shares x $100 per share = $100,000). The total cost of acquiring the net assets is the fair value of the preferred stock ($100,000). The finder’s fee is treated as an expense of the period.
A is incorrect because the net assets acquired are recorded at their fair value or the fair value of the stock issued, whichever is more objectively determinable.  
C is incorrect because the net assets acquired are recorded at their fair value or the fair value of the stock issued, whichever is more objectively determinable.   
D is incorrect because the net assets acquired are recorded at their fair value or the fair value of the stock issued, whichever is more objectively determinable.