Bauer Software's Current Balance Sheet Shows Total Common Equity of $5,125,000.The

Bauer Software's current balance sheet shows total common equity of $5,125,000.The company has 430,000 shares of stock outstanding,and they sell at a price of $27.50 per share.By how much do the firm's market and book values per share differ? (Round your intermediate and final answer to two decimal places. )

A) $12.31
B) $17.61
C) $17.30
D) $15.58
E) $15.11