An analyst does research about equity valuation and gathered the following annual data for a company:
·Return on assets is 8.0%
·Financial leverage is 1.25
·Net income for 2012 is $20000000
·Dividends paid on common stocks during 2012 (D₀) is $4000000
·Shares of common stock outstanding is 2000000
·Required rate of return on the company's common stock is 14.5%
If the growth rate in dividends is constant, the value of a share of the company's common stock at the beginning of 2013 is closest to:

A. $30.77
B. $33.23
C. $44.44

有甲、乙两宗区位、面积、权益、规划条件等相似的土地，甲土地为空地，乙土地上有建筑物，但相同限制条件下的估价结果显示，乙土地连同地上建筑物的价值低于甲土地的价值，这是由于( )。

A．乙土地上建筑物价值低于拆迁费用

B．甲土地的容积率大于乙土地的容积率

C．甲土地的价值高于乙土地的价值

D．甲土地的使用期限比乙土地的使用期限长