U-Need-This Has $12 Million Liabilities,$12 Million Preferred Stock,10 Million Shares

U-Need-This has $12 million liabilities,$12 million preferred stock,10 million shares of common stock outstanding,and $39 million in total assets.The book value is

A) $2.00 per share.
B) $4.30 per share.
C) $4.10 per share.
D) $1.50 per share.
E) none of the above.