Par Inc purchased all of the outstanding common shares of Sub Corp for cash of $152,871 on Jan 1, Year 1. On the date of acquisition, Sub's identifiable net assets had a carrying value of $122,296. The acquisition differential was allocated to the excess of fair value over book value as follows: inventory's fair value was higher by $12,229; Equipment's fair value was lower by $7,644 Trademarks' fair value was higher by $8,702; and Bonds Payable's fair value was higher by $3,057. Equipment, Trademarks, and Bonds Payable each had an amortizable life of ten (10) years. How much Goodwill was recorded on the date of acquisition for the consolidated company? O a. $22,380 b. $21,871 Oc$20,345 O d. $21,362 O e. $20,854