Par Inc purchased all of the outstanding common shares of Sub Corp for cash of $604,807. On the date of acquisition, Sub's assets included $1,511,985 of inventory and land with a book value of $90,710. Sub also had $1,058,399 in liabilities on that date. Sub's book values were equal to their fair market values, with the exception of the company's land, which was estimated to have a fair market value $37,803 higher than its book value. Sub also had patent rights with a fair value on acquisition date of $15,117 that were not shown on its balance sheet because the rights had been developed internally. How much goodwill will be created by Par's acquisition of Sub? a. $7,022 b. $7,211 c. $7,401 d. $6,832 e. $7,591