Carla Vista Corporation had the following information in its financial statements for the year ended 2025 and 2026:

Common cash dividends	18200
Net income for the year 2026	127000
Market price of stock 12/31/26	23
Common stockholders' equity 12/31/25	2200000
Common stockholders' equity 12/31/26	2690000
Outstanding shares, 12/31/26	153900
Preferred dividends for the year 2026	31900

What was the book value per share for Carla Vista for the year ended 12/31/26 ?

a) $17.80

b) $14.29

c) $17.48

d) $17.27