Cashman Inc. has total assets of $$85$ million, total debt of $$58\mathrm{.}6$ million, and $$4\mathrm{.}8$ million of $5\%$ preferred stock outstanding. If the company has $500,000$ shares of common stock outstanding, its book value per share would be

Group of answer choices

$$32\mathrm{.}33$

$$52\mathrm{.}80$

$$33\mathrm{.}60$

$$43\mathrm{.}20$