Tucker Electronic System's current balance sheet shows total common equity of $$3,125,000.$ The company has $175,000$ shares of stock outstanding, and they sell at a price of $$52\mathrm{.}50$ per share. By how much do the firm's market and book values per share differ?

Select the correct answer.

a$.$ $$32\mathrm{.}94$

b$.$ $$36\mathrm{.}34$

c$.$ $$29\mathrm{.}54$

d$.$ $$31\mathrm{.}24$

e$.$ $$34\mathrm{.}64$