On January 1, 20X1. Par Inc acquires 82.41% of Sub Corp for $182,547 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $123,721 with a fair value of $138,933, while the book value of Par's net assets was $243389.00. 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? O a $71,455 O b. $68,052 O c. $64,650 O d. $66,351 e. $69.754