Current Attempt in Progress

Concord Ltd$.$ holds equities securities in its portfolio and is accounting for those investments using the FV$-$NI method. On March $1,2023,$ the company purchased $10000$ shares of a publicly traded company for $$3270000$ and paid a commission $($brokerage fee$)$ of $$3270$ on the purchase transaction. What is the cost base of the investment to include for the recording of the portfolio value?

$$3273270$

$$3270000$

$$3266730$

None of the choices are correct.