Par Inc purchased all of the outstanding common shares of Sub Corp for cash of 5349,863 on Jan 1, Year 1. On the date of acquisition, Sub's identifiable net assets had a carrying value of $279,880. The acquisition differential was allocated to the excess of fair value over book value as follows: imventory's fair value was higher by 527.973 : Equipment's fair value was lower by $17,484; Trademarks' fair value was higher by $22,478; and Bonds Payable's fair value was higher by 56,993 . Equipment, Trademarks, and Bonds Payable each had an amortizable life of ten (10) years: What will be the net consolidated adjustment to reflect the annual amortization of the differences befween fair values and carrying values in Year 1 ? a. $27,079 b. $25,690 C. 524,996 d. 526,384 e 527,773