Use the following information about ABC Corporation to answer the question below. 1,000 shareholders 1,000,000 shares of common stock The firm has assets of $125 million and liabilities of $25 million. Earnings for each of the last 4 quarters: $1.25 million after taxes. Annual dividend: $4.25 per share. Current market value: $85 per share. Based on the information above, the P/E ratio is closest to: