_______ is the amount of money per common share that could be realized by breaking up the firm, selling the assets, repaying the debt, and distributing the remainder to shareholders.

A) Book value per share
B) Liquidation value per share
C) Market value per share
D) Tobin's Q

Liquidation Value

Net amount that could be realized by selling the assets of a firm after paying the debt.

Common Share

A type of equity security that represents ownership in a corporation, entitling the holder to a share of the company's profit through dividends and/or capital appreciation.