Given the following information, calculate the Tobin's $Q$ of HS company.

$\backslash$table$[[$Market Value of Equity,$300,000],[$Book Value of Equity,$200,000],[$Market Value of Debt,$100,000],[$Book Value of Asset,$270,000]]$

A$.1\mathrm{.}21$

B$.1\mathrm{.}48$

C$.1\mathrm{.}66$

D$.1\mathrm{.}85$

E$.1\mathrm{.}98$