On December 31, 20X1. Par Inc has found assets with a cost of $344,040 and outdoor 170 Corp has found assets with a cost of $248,356 and accumulated depreciation of $10,390 sf of $275,965 on the same date Paroquines 100% of Sub on January 1, 20x2, and prepara.com that date, what should be net carrying value of the feed is reported for the combined ty? O $444 993 Ob 1403.598 5424,296 de $434,544 $413.947 On December 31, 20x1, Par Inc has fixed assets with a cost of $344,949 and accumulated depreciation of $206,967, while Sub Corp has fixed assets with a cost of $248,356 and accumulated depreciation of $110,990. Sub's foed assets have a fair value of $275,965 on the same date. Par acquires 100% of Sub on January 1, 20x2 and prepares a consolidated balance sheet on that date, what should be net carrying value of the fixed assets reported for the combined entity? O a. $444,993 O b. $403,598 Oc$424,296 od $434,644 e $413,947