Luther Corporation Consolidated Balance Sheet December 31,2006 and 2005 (in $ millions) TotalAssets514.2Totalliabilitiesand386.7StockholdersEquity514.2386.7 Refer to the balance sheet above. If in 2006 Luther has 10.2 million shares outstanding and these shares are trading at $16 per share, then Luther's market-to-book ratio would be closest to: A. 2.61 B. 0.65 C. 1.3 D. 1.82 Luther Corporation Consolidated Income Statement Year ended December 31 (in \$millions) OtherincomeEarningsbeforeinterestandtaxes(EBIT)Interestincome(expense)PretaxincomeTaxesNetincomePricepershareSharingoutstanding(millions)Stockoptionsoutstanding(millions)StockholdersEquity41.2(25.1)16.1(5.5)10.6$1610.20.3126.6143.9(14.1)129.8(45.43)84.37$158.00.263.6 Total Liabilities and Stockholders' Equity 386.7 Refer to the income statement above. Luther's earnings before interest, taxes, depreciation, and amortization (EBITDA) for the year ending December 31 , 2005 is closest to: A. $294.60 million B. $117.80 million C. $176.80 million D. $147.30 million