Carl wants to invest into shares of Sigma Mutual Fund $($Sigma$).$ Sigma shares are selling at $$230,$ even though the NAV for Sigma is $$270.$ Choose the correct statement

Discount to NAV is $14\mathrm{.}81\%$

Premium to NAV is $17\mathrm{.}39\%$

Discount to NAV is $17\mathrm{.}39\%$

Premium to NAV is $14\mathrm{.}81\%$