Its 1997 and Amazon is about to go public. You want to estimate the appropriate price of the shares. Similar tech companies that are public trade at an earnings-per-share/price of 1%, and an enterprise value to sales of 10. Amazon has negative income of $0.10 per share and sales of $400 million. If Amazon has 50 million shares outstanding and no debt or excess cash, how much is each share worth?

A. $40

B. $60

C. $80

D. $100