Par Inc purchased 74.53% of Sub Corp's total outstanding voting shares for $399,703 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $342,598 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 $57,090 higher on the date of acquisition on the next day. Par sold 11.97% of its Sub shares on the open market for $65,955. 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. $343,062 O b. $369,451 O c. $378,248 O d. $351,859 $360,655 e