In a stock acquisition, some costs are capitalized as part of the acquisition price and some are expensed in the period. Which of the following is true about legal costs, stock issue costs, and internal costs?

a. Legal costs and stock issue costs are expensed, while internal costs are capitalized.
b. Legal costs are expensed, while stock issue costs and internal costs are capitalized.
c. All three types of costs are capitalized.
d. Legal costs and internal costs are expensed, while stock issue costs are capitalized.

d. Legal costs and internal costs are expensed, while stock issue costs are capitalized.