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 $41,273 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 $3,106 O b. $3,184 Oc. $3,028 O d. $2.951 O e. $3,261