Par Inc purchased 72.01% of Sub Corp's total outstanding voting shares for $320,631 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $274,824 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 $45,799 higher on the date of acquisition. On the next day, Par sold 10.29% of its Sub shares on the open market for $52,907. What is the amount of Goodwill arising from the acquisition on January 1?

a.

$311,769

b.

$319,373

c.

$326,977

d.

$304,165

e.

$334,582