Red Stapler Company has a balance sheet which lists $$85$ million in assets, $$40$ million in liabilities, and $$45$ million in common shareholders' equity. It has $1,400,000$ common shares outstanding. The replacement cost of the assets is $$115$ million. The market share price is $$90.$ Milton was told the value Red Stapler's market value per share is $\_\_\_\_\_\_\_\_\_$blank.

Multiple Choice

$$1\mathrm{.}68$

$$2\mathrm{.}60$

$$32\mathrm{.}14$

$$60\mathrm{.}71$