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

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

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