On December 31, 20X1. Par Inc and Sub Corp reported current assets of $61,903 and $10,321 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on January 1, 20x2.for 541,273 in cash. On the acquisition date, Sub's current assets had a fair value of $26,819. The fair value of the remaining identifiable net assets was $11,348. The Common Shares accounts of Par and Sub were $88,929 and $12,131, respectively, immediately before the acquisition. The Retained Earnings accounts of Par and Sub were $8,253 and $10,983, respectively, immediately before the acquisition. (There were no other equity accounts.) What should be the amount of goodwill arising from Par's acquisition of Sub? O a. $3,028 O b. $3,106 O c. $3,261 d. $2,951 O e. $3,184