Rivendell Cоrpоrаtiоn аnd Foster Compаny merged as of January 1, 20X2. To effect the merger, Rivendell paid finder's fees of $40,000, legal fees of $13,000, audit fees related to the stock issuance of $10,000, stock registration fees of $5,000, and stock listing application fees of $4,000. Based on the preceding information, what amount relating to the business combination would be expensed under the acquisition method?