The company D&N has an immediate cash of $15,000 and another $15,000 a year from now. After then the firm will be liquidated. D&N has no investment projects and currently has 1000 shares. The ex-dividend date is the same as the payment with a rate of return of 10%. If D&N pays dividends of $15,000 this year and $15,000 next year, what is D&Ns current value per sale?

A. $24.16

B. $28.64

C. $19.09

D. $36.68

E. $26.13