On December 31, 20X1. Par Inc and Sub Corp reported current assets of $67,189 and $11.203 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on lanuary 1, 200 for $4479 in cash. On the acquisition date, Sub's current assets had a fair value of $29,108. The fair value of the remaining identifiable net assets was $12,317. The Common Shares accounts of Par and Sub were $88,929 and 512,131, respectively, immediately before the acquisition. The Retained Earnings accounts of Par and Sub were $8,958 and $10.983, respectively, immediately betwee acquisition (There were no other equity accounts.) What should be the amount of goodwill arising from Pat's actuation of Sur @a, $3,626 b. $3,457 C. $3,373 Od $3,542 e $3.710