On January 1, 20X1, Par Inc acquires 80.01% of Sub Corp for $161,777 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $109,646 with a fair value of $123,128, while the book value of Par's net assets was $215699.00. What will be the amount of goodwill on the consolidated balance sheet immediately after the acquisition if the fair-value-enterprise (FVE) method is used?

a.

$81,045

b.

$77,091

c.

$84,998

d.

$83,021

e.

$79,068