Par Inc purchased 70.21% of Sub Corp's total outstanding voting shares for $264,151 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $226,414 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 $37,734 higher on the date of acquisition. On the next day, Par sold 9.09% of its Sub shares on the open market for $43,587. What is the carrying amount of the 'Investment in Sub' account on Par's balance sheet immediately after the sale on the next day if Par uses the equity method? a. $252,147 b. $258,150 c. $246,143 d. $234,136 e. $240,140