On January 1, 20X1. Par Inc acquires 78.09% of Sub Corp for $145,161 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $98,386 with a fair value of $110,484, while the book value of Par's net assets was 5193,547. What will be the amount of non-controlling interest (NCI) on the consolidated balance sheet immediately after the acquisition it the identifiable-net-assets (INA) method is used? O a. $26,628 O b. $24,207 Oc$25,417 O d. $24.812 O e. $26,023 On December 31, 20X1. Par Inc reported total assets of $860,203, while Sub Corp reported total assets of $171,991. The fair values of Sub's assets and liabilities on the same date were $214,421 and $49,313 respectively. On the morning of January 1, 20X2. Par agreed to acquire 86.25% of Sub for a total value of $258,053 by issuing its own common shares as consideration. 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? O a $1,329,579 O b. $1,238,926 Oc. $1,299,361 O d. $1,269,143 e $1,208,708