Select the correct statement

A.) If Firms A and B have the same earnings per share and market-to-book ratio, they must have the same price earnings ratio.

B.) If Firm A's P/E ratio exceeds that of Firm B, then B is likely to be less risky and also to be expected to grow at a faster rate.

C.) If Firms A and B have the same net income, number of shares outstanding, and price per share, then their P/E ratios must also be the same.

D.) If Firms A and B have the same P/E ratios, then their market-to-book ratios must also be the same.