Final answer:
Bond issuance costs include investment banking fees, legal fees, and accountant fees, which cover the variety of services required for the successful issuance of a bond.
Step-by-step explanation:
Bond issuance costs include various expenses incurred during the process of issuing bonds. These costs can be extensive and vary depending on the size and complexity of the bond issue. The answer to the question 'Bond issuance costs include' is D) all of the above, which consists of investment banking fees, legal fees, and accountant fees. Each of these costs is critical for the successful issuance of a bond. Investment banking fees cover the services provided by financial institutions in structuring, marketing, and distributing the bond. Legal fees pay for the attorneys who ensure the bond issuance complies with all legal requirements, while accountant fees cover the cost of financial experts who audit and prepare the financial statements required during the issuance.