According to the Statement of Financial Position, IMG Co$.$ has $$100$ million in assets and $$70$ million in liabilities. Market values IMG assets at $$80$ million and liabilities at $$60$ million. If the number of shares outstanding is $$10$ million, what is the book value of equity per share?

a$.$

$$3$

b$.$

$$4$

c$.$

$$1$

d$.$

$$6$

e$.$

$$2$