The Following Account Balances Have Been Provided for the End

The following account balances have been provided for the end of the most recent year:
$\begin{array}{|l|r|}\hline \text { Total Assets } & \$ 150,000 \\\hline \text { Total Shareholders' Equity } & \$ 120,000 \\\hline \text { Total Common Shares } & \$ 50,000(5,000 \text { shares) } \\\hline \text { Total Preferred Shares } & \$ 10,000(1,000 \text { shares }) \\\hline\end{array}$
What is the book value per common share?

A) $20.
B) $22.
C) $25.
D) $28.