On December 31, 20X1, Par Inc and Sub Corp reported current assets of $63,665 and $10,615 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on January 1, 20X2, for $42,448 in cash. On the acquisition date, Sub's current assets had a fair value of $27,582. The fair value of the remaining identifiable net assets was $11,671. 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 $8,488 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?

$3,195

$3,115

$2,955

$3,275

$3,035