Tim has decided to invest in one of the following three companies: SSI (with a share price of $84), Ashland Corp. (share price = $135), and Sunnyshine LLC (share price = $100). The net income for each is $3713320, $2970656, and $3527654, respectively. The shares outstanding for each is 55720, 61292, and 58506, respectively. From a value perspective, which of these shares is priced most attractively? Why?