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On December 31, 20X1, Par Inc reported total assets of $860,203, while Sub Corp reported total assets of $171,991. The fair values of Sub's assets and liabilities on the same date were $214.421 and $49,313 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of 86.25% of Sub for a total value of $286,678 by paying cash. On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity under the fair value-enterprise (FVE) method? O a. $955,218 b. $979,099 c. $1,002,979 O d. $1,026,860 e. $931,338