Tucker Electronic System's current balance sheet shows total common equity of $$3,125,000.$ The company has $150,000$ shares of stock outstanding, and they sell at a price of $$52\mathrm{.}50$ per share. By how much do the firm's market and book values per share differ?

Select the correct answer.

a$.$ $$31\mathrm{.}67$

b$.$ $$29\mathrm{.}07$

c$.$ $$32\mathrm{.}97$

d$.$ $$27\mathrm{.}77$

e$.$ $$30\mathrm{.}37$