On January 1, 2018, Brave corp. acquires Mount corp. in a transaction properly accounted for as a business combination. Mount corp.'s employees have share-based payments that will expire as a consequence of the business combination. In order to maintain employee morale, Brave corp. voluntarily replaces the awards to employees 30 days after the date of acquisition. How should Brave corp. account for the replacement awards given to Mount's employees? a. Brave corp. should include the fair value of the awards as consideration paid in the cost of acquisition. b. Brave corp. should recognize an extraordinary loss for the fair value of the replacement awards in its financial statements. c. Brave corp. should capitalize the cost of the awards and amortize the cost over the remaining service years of the employees. d. Brave corp. should recognize compensation expense for the value of the awards in the post-combination financial statements