A company has 500 shares of $50 par value preferred stock outstanding,and the call price of its preferred stock is $60 per share.It also has 20,000 shares of common stock outstanding,and the total value of its stockholders' equity is $680,000.The company's book value per common share equals:_________.
A. $31.71.
B. $32.50.
C. $32.75.
D. $33.17.
E. $60.00