【单选题】Durer Inacquired Sea Corporation in a business combination and Sea Corp went out of existence. Sea Corp developed a patent listed as an asset on Sea Corp's books at the patent office filing cost. In r...
A.
fair value is not assigned to the patent because the research and development costs have been expensed by Sea Corp.
B.
Sea Corp's prior expenses to develop the patent are recorded as an asset by Durer at purchase.
C.
the patent is recorded as an asset at fair market value.