Elijah Electronic System's current balance sheet shows total common equity of $$3,375,000.$ The company has $175,000$ shares of stock outstanding, and they sell at a price of $$52\mathrm{.}50$ per share. By how much do the firm's market and book values per share differ?

a$.$ $$19\mathrm{.}29$

b$.$ $$71\mathrm{.}79$

c$.$ $$52\mathrm{.}50$

d$.$ $$2\mathrm{.}72$

e$.$ $$33\mathrm{.}21$