In the agreement to acquire Rive SA, the acquirer: (1) pays 6,000,000 to the former owners; (2) undertakes to pay 300,000 to Rive's management for a two-year consulting contract proposed by the acquirer; (3) has the seller reimburse 50,000 of advisory fees it had incurred. Write a short note stating, for each item, whether it is part of the exchange, distinguishing facts of the case, rule and professional judgement.