Listed in random order below are the accounting information of Qalam Ltd as on 31 March 2017:

Trade receivables OMR 60,000

Trade payables OMR 40,000

Building OMR 80,000

Share capital (200,000 shares @OMR 1 each) 0MR 200,000

Bank loan OMR 50,000

Inventories 0MR 20,000

Cash and cash equivalents OMR 30,000

Intangible assets OMR 40,000

Share premium 0MR 30,000

Equipment OMR 60,000

Retained earnings OMR 50,000

Deferred tax liability OMR 50,000

Non-current portion of term loans OMR 20,000

Calculate the amount of Net assets per share.

a- OMR 0.15

b-OMR 0.25

c-OMR 0.35

d-OMR 0.65