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 $243,389. What will be the amount of non-controlling interest (NCI) on the consolidated balance sheet immediately after the acquisition if the fair value-enterprise (FVE) method is used? O a $37.016 Ob $36,041 O c. $38,964 O d. $37,990 e. $39,938