Firm A Firm B Firm C Firm D Net Income $34.1 million $5.7 million $31.1 million $13.2 million Market Capitalization $310 million $53 million $280 million $112 million Earnings per share $4.10 $4.05 $6.75 $12.70 The above data is for four regional trucking firms. Based on price-earnings ratios, which firm's stock is the best value?