The following data is provided on two companies:

	Company ABC	Company XYZ
Market capitalization	$137 million	$28 million
Shareholders' equity	$86 million	$15 million
Goodwill	$22 million	$3 million
Other intangible assets	$35 million	$4 million

The price/tangible book value ratios for both companies are closest to:

	Company ABC	Company XYZ
A.	2.14	2.33
B.	2.40	4.00
C.	4.72	3.50

Group of answer choices

Row C

Row B

Row A