Paper Express Company has a balance sheet which lists $$85$ million in assets, $$40$ million in liabilities, and $$45$ million in common shareholders' equity. It has $1,400,000$ common shares outstanding. The replacement cost of the assets is $$115$ million. The market share price is $$90.$ What is Paper Express's market value per share?

A$.$$$1\mathrm{.}68$

B$.$$$2\mathrm{.}60$

C$.$$$32\mathrm{.}14$

What is the best answer $?$

D$.$ $$60\mathrm{.}71$

E$.$ None of the options