The value of Broadway$-$Brooks Inc.$\text{'}$s operations is $$900$ million, based on the free cash flow valuation model. Its balance sheet shows $$70$ million in accounts receivable, $$50$ million in inventory, $$30$ million in short$-$term investments that are unrelated to operations, $$20$ million in accounts payable, $$110$ million in notes payable, $$90$ million in long$-$term debt, $$20$ million in preferred stock, $$140$ million in retained earnings, and $$280$ million in total common equity. If the company has $25$ million shares of stock outstanding, what is the best estimate of the stock's price per share?

a$.$

$$28\mathrm{.}40$

b$.$

$$31\mathrm{.}24$

c$.$

$$34\mathrm{.}36$

d$.$

$$25\mathrm{.}56$

e$.$

$$23\mathrm{.}00$