Par Inc purchased all of the outstanding common shares of Sub Corp for cash of $691,367. On the date of acquisition, Sub's assets included $1,728,340 of inventory and land with a book value of $103,665. Sub also had $1,209,859 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 $43,213 higher than its book value. Sub also had patent rights with a fair value on acquisition date of $17,277 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. $8,294 b. $9,168 c. $8,513 d. $8,949 e. $8,731