Bauer Software's current balance sheet shows total common equity of $$5,125,000.$ The company has $510,000$ shares of stock outstanding, and they sell at a price of $$27\mathrm{.}50$ per share. By how much do the firm's market and book values per share differ? $($Round your intermediate and final answer to two decimal places.$)$

a$.$ $$15\mathrm{.}88$

b$.$ $$20\mathrm{.}77$

c$.$ $$18\mathrm{.}15$

d$.$ $$17\mathrm{.}45$

e$.$ $$17\mathrm{.}28$