On December 31, 20X1, Par Inc reported total assets of $752,275, while Sub Corp reported total assets of $150,421. The fair values of Sub's assets and liabilities on the same date were $187,529 and $43,127 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of 83.37% of Sub for a total value of $250,720 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 fair-value-enterprise (FVE) method?

a. $803,143 b. $824,278 c. $866,549 d. $845,414 e. $782,008