On December 31, 20X1, Par Inc and Sub Corp reported current assets of $56,617 and $9,439 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on January 1, 20X2, for $37,748 in cash. On the acquisition date, Sub's current assets had a fair value of $24,530. The fair value of the remaining identifiable net assets was $10,379. 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 $7,548 and $10,983, respectively, immediately before the acquisition. (There were no other equity accounts.) Assuming the consolidated financial statements are prepared immediately after the acquisition, what should be the consolidated current assets of the combined entity?

a. $40,144 b. $42,314 c. $41,229 d. $43,399 e. $44,484