If a Company Only Has Common Stock Outstanding, Book Value

If a company only has common stock outstanding, book value per share of common stock is computed by dividing:

A) total paid-in capital divided by the number of common shares of stock issued.
B) total paid-in capital divided by the number of common shares of stock outstanding.
C) total stockholders' equity divided by the number of common shares of stock issued.
D) total stockholders' equity divided by the number of common shares of stock outstanding.