Par Inc purchased 69.85% of Sub Corp's total outstanding voting shares for $252,855 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $216,732 on that date. All of Sub's assets and liabilities had their fair values and carrying values the same, except for a Patent whose fair value was $36,121 higher on the date of acquisition. On the next day, Par sold 8.85% of its Sub shares on the open market for $41,723. What is the amount of Goodwill arising from the acquisition on January 1? a. $230,348 b. $218,224 c. $236,410 d. $242,472 e. $224,286