Current Attempt $in$ Progress

Blue $Ltd.$ holds equities $securitiesin$ its portfolio and $is$ accounting for those investments using the $FV-NI$ method. $On$ March $1,2023,$

the company purchased $13000$ shares $of$ a publicly traded company for $$3730000$ and paid a commission $(brokerage$ fee$)of$ $$3730on$

the purchase transaction. What $is$ the cost base $of$ the investment $to$ include for the recording $of$ the portfolio value?

$$3733730$

$$3730000$

$$3726270$

None $of$ the choices are correct.