On January 1, 20X1, Par Inc acquires 80.97% of Sub Corp for $170,085 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $115,276 with a fair value of $129,450, while the book value of Par's net assets was $226775.00. What will be the amount of goodwill on the consolidated balance sheet immediately after the acquisition if the identifiable-net-assets (INA) method is used?

a.

$65,269

b.

$63,638

c.

$62,006

d.

$66,901

e.

$60,374