Based on the data from the table to do a relative valuation, which company is the most attractive to buy and which company would be the most likely sell?

$\backslash$table$[[\backslash$table$[[$OBuy A and Sell C$],[$OBuy C and Sell B$]],$Company,$\backslash$table$[[$Estimated$],[$P$/$E Ratio$]],\backslash$table$[[$Estimated$],[$Annual$],[$EPS$]],\backslash$table$[[$Current$],[$Price$]],\backslash$table$[[$Percent$],[$overvalued or$],[$undervalued$?]]],[2,$A$,20,5,$$$80,],[,$B$,30,3,$$$80,],[,$c$,40,3,$$$150,],[,$D$,25,4,$$$100,]]$