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.$1.68

B.$2.60

C.$32.14

What is the best answer ?

D. $60.71

E. None of the options