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 $193,547. What will be the amount of non-controlling interest (NCI) on the consolidated balance sheet immediately after the acquisition if the identifiable-net-assets (INA) method is used? O a. $26,628 Ob. $24,207 . $25,417 d. $24,812 O e. $26,023