Santa Fe Boat Yard Has Total Shareholders' Equity of $4,100,000

Santa Fe Boat Yard has total shareholders' equity of $4,100,000, comprised of the following: - $2,000,000 in $5 preference share consisting of 20,000 shares of $100 par value.
- $420,000 in ordinary share of $6 par value per share.
- $700,000 of share premium.
- $980,000 in retained earnings.
Assuming there are no dividends in arrears, the book value per share of ordinary share is:

A) $30.00.
B) $58.57.
C) $45.71.
D) $6.00.