An open end mutual fund owns $1500$ share of Company A priced at $$12.$ The fund also owns$1000$ shares of Company B priced at $$24,$ and $2000$ shares of Company C priced at $$40.$ Thefund itself has $2000$ of its own shares outstanding and $$4000$ in liabilities. What is the NAVof the fund per share?

$$26$

$$59$

$$61$

$$122$