Able Cо аnd Bаker Cоmpаny merged оn 1/1/23. To effect the merger, Able paid finder's fees of $38,000, legal fees of $15,000, audit fees related to the stock issuance of $10,000, stock listing application fees of $5,000, and stock registration fees of $4,000. Based on the preceding information, what amount relating to the business combination would be expensed under the acquisition method?