Par Inc purchased 75.61% of Sub Corp's total outstanding voting shares for $433,591 on January 1, Year 3. The carrying value of Sub's identifiable net assets was $371,644 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 $61,929 higher on the date of acquisition. On the next day, Par sold 12.69% of its Sub shares on the open market for $71,547. What is the amount of the gain or loss on the sale of the shares on the next day? O a $17,764 O b. $18,177 Oc $17,351 O d. $16,937 e. $16,524