On December 31, 20X1, Par Inc and Sub Corp reported current assets of $53,093 and $8,851 respectively on their balance sheets. Immediately following the reporting, Par Inc purchased all of Sub Corp's Common Shares on January 1, 20X2, for $35,398 in cash. On the acquisition date, Sub's current assets had a fair value of $23,004. The fair value of the remaining identifiable net assets was $9,733. 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 $7,078 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.

$2,594

b.

$2,661

c.

$2,861

d.

$2,728

e.

$2,794