In the business combination of Polka and Spot

A、the costs of registering and issuing the securities are included as part of the purchase price for Spot.
B、the salaries of Polka's employees assigned to the merger are treated as expenses.
C、all of the costs except those of registering and issuing
the securities are included in the purchase price of Spot.
D、only the accounting and legal fees are included in the purchase price of Spot.