On December 31, 20X1, Par Inc reported total assets of $518,431, while Sub Corp reported total assets of $103,686. The fair values of Sub's assets and liabilities on the same date were $129,263 and $29,724 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of 77.13% of Sub for a total value of $172,811 by paying cash. On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity under the identifiable-net-assets (INA) method?

a.

$570,920

b.

$628,012

c.

$599,466

d.

$585,193

e.

$613,739