Westlake Industries Has Total Assets of $42

Westlake Industries has total assets of $42.5 million, total debt of $29.3 million, and $2.4 million of 6% preferred stock outstanding.If the company has 250,000 shares of common stock outstanding, its book value per share would be

A) $32.33.
B) $33.60.
C) $43.20.
D) $52.80.