Refer to the balance sheet above. If in $2006$ Luther has $10\mathrm{.}2$ million shares outstanding and these shares are trading at $$16$ per share, then Luther's market$-$to$-$book ratio would be closest to:

A$.2\mathrm{.}58$

B$.0\mathrm{.}65$

C$.1\mathrm{.}29$

D$.1\mathrm{.}81$