On January 1, 20X1, Par Inc acquires 82.89% of Sub Corp for $186,701 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $126,536 with a fair value of $142,094, while the book value of Par's net assets was $248927.00. 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.

$81,067

b.

$83,145

c.

$87,303

d.

$78,988

e.

$85,224