Which of the following statements is correct? Choose only one.

a$)$ Relative to market to book ratio, Tobin's $Q$ is more difficult to construct because it requires the estimate of the historical costs of the firm's assets.

b$)$ ABS Inc.$\text{'}$s inventory turnover ratio for FY $2051($based on FYE balance, not FY average$)$ is $\frac{71,505}{495,000}=0\mathrm{.}144$

c$)$ ABS Inc.$\text{'}$s price to earnings $($P$/$E$)$ at FYE $2051$ is $\frac{0\mathrm{.}4328}{10}=0\mathrm{.}04328$

d$)$ The DuPont analysis suggests that compared with its ROA, ABS Inc.$\text{'}$s ROE is lowered by its financial leverage.

e$)$ None of the above