Sampson, whose current stock price is $45.00, reported the following information for the most recent period:

Inventory: $15,000 (beginning) and $25,000 (ending)

Accounts receivable: $40,000 (beginning) and $80,000 (ending)

Revenue: $300,000

Operating expenses: $30,000

Inventory turnover: 3.0

AR turnover: 12.0

Debt to equity ratio: 0.6

Average common shares outstanding: 84,000

What is Sampson's PE ratio?