Weyerhaeuser Incorporated has a balance sheet that lists $$105$ million in assets, $$61$ million in liabilities, and $$44$ million in common shareholders' equity. It has $1$ million common shares outstanding. The replacement cost of its assets is $$116$ million. Its share price in the market is $$55.$ Its book value per share is$.$

Multiple Choice

$$11$

$$44$

$$61$