Question: 2 decomat ltd d acquires 75 of equity shares in...

2) Decomat Ltd (D) acquires 75% of equity shares in Macs Ltd (M) through exchanging one $1 share in D for three $1 shares in M. M has a total of 60 000 shares. D’s shares have a market value of $3 on the date of acquisition, while M’s shares are valued at $2. Determine the cost of the business combination. A) $15 000 B) $45 000 C) $60 000 D) $90 000