On December 31, 20X1, Par Inc and Sub Corp reported current assets of $42,521 and $7,087 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on January 1, 20X2, for $28,348 in cash. On the acquisition date, Sub's current assets had a fair value of $18,426. The fair value of the remaining identifiable net assets was $7,795. 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 $5,668 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? a. $2,021 b. $2,127 c. $2,074 d. $1,914 e. $1,967