The following information is provided for Indy Inc. Total common stockholders' equity on Dec. 31, 2020 $302,000 Total common stockholders' equity on Dec. 31, 2019 $288,000 Sales, 2020 $165,000 Total assets $605,000 Common shares outstanding, 2020 50,000 Dividends declared and paid, 2020 $6,000 Market price per share, Dec. 31, 2020 $21 What is the company's price-to-earnings ratio? A) 21 B) 30 C) 32 D) 35