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For calendar 2 0 2 0 , Budapest Corp. reported net income of $ 2 9 , 2 8 0 and earnings per share of

For calendar 2020, Budapest Corp. reported net income of $ 29,280 and earnings per share of $ 2.46. There were 12,000 common shares outstanding during 2020. On Dec 31, 2020, the market price for Budapest's common shares was $ 32. To the nearest whole number, what is Budapest's price-earnings ratio on Dec 31, 2020?

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