On January 1, 20X1, Par Inc acquires 86.25% of Sub Corp for $215,779 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $146,241 with a fair value of $164,221, while the book value of Par's net assets was $287693.00. 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. $90,255 b. $88,106 c. $94,553 d. $92,404 e. $85,958