$\backslash$table$[[$Assets$,2006,2005,\backslash$table$[[$Liabilities and$],[$Stockholders$\text{'}$ Equity$]],2006,2005],[$Current Assets,,,Current Liabilities,,$],[$Cash$,57\mathrm{.}5,58\mathrm{.}5,$Accounts payable,$85\mathrm{.}7,73\mathrm{.}5],[$Accounts receivable,$54\mathrm{.}1,39\mathrm{.}6,\backslash$table$[[$Notes payable $/],[$short$-$term debt$]],9\mathrm{.}7,9\mathrm{.}6],[$Inventories$,46\mathrm{.}6,42\mathrm{.}9,\backslash$table$[[$Current maturities of$],[$long$-$term debt$]],37\mathrm{.}1,36\mathrm{.}9],[$Other current assets,$6,3\mathrm{.}0,$Other current liabilities,$6\mathrm{.}0,12\mathrm{.}0],[$Total current assets,$1642,144\mathrm{.}0,$Total current liabilities,$138\mathrm{.}5,132\mathrm{.}0],[$Long$-$Term Assets,,,Long$-$Term Liabilities,,$],[$Land$,65\mathrm{.}3,62\mathrm{.}1,$Long$-$term debt,$233\mathrm{.}3,168\mathrm{.}9],[$Buildings$,106\mathrm{.}5,91\mathrm{.}5,$Capital lease obligations,,$],[$Equipment$,118,99\mathrm{.}6,,,],[\backslash$table$[[$Less accumulated$],[$depreciation$]],(55\mathrm{.}8),(52\mathrm{.}5),$Deferred taxes,$22\mathrm{.}8,22\mathrm{.}2],[\backslash$table$[[$Net property, plant, and$],[$equipment$]],234,200\mathrm{.}7,$Other long$-$term liabilities,$---,--],[$Goodwill$,60\mathrm{.}0,--,$Total long$-$term liabilities,$256\mathrm{.}1,191\mathrm{.}1],[$Other long$-$term assets,$63\mathrm{.}0,42\mathrm{.}0,$Total liabilities,$394\mathrm{.}6,323\mathrm{.}1],[$Total long$-$term assets,$357,242\mathrm{.}7,$Stockholders' Equity,$126\mathrm{.}6,63\mathrm{.}6],[$otal Assets,$521\mathrm{.}2,386\mathrm{.}7,\backslash$table$[[$Total liabilities and$],[$Stockholders$\text{'}$ Equity$]],521\mathrm{.}2,386\mathrm{.}7]]$

Refer to the balance sheet above. If in $2006$ Luther has $10\mathrm{.}2$ million shares outstanding and these shares are trading at $$16$ per share, then Luther's market$-$to$-$book ratio would be closest to:

A$.2\mathrm{.}58$

B$.0\mathrm{.}64$

C$.1\mathrm{.}29$

D$.1\mathrm{.}8$