Par Inc purchased 70.57% of Sub Corp's total outstanding voting shares for $275,447 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $236,096 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 $39,347 higher on the date of acquisition. On the next day, Par sold 9.33% of its Sub shares on the open market for $45,451. 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? O a $237,260 O b. $243,504 Oc$255,991 O d. $249,748 O e. $231,017