单选题 Based on the following information, calculate the basic earnings per share. Income after tax: $180000 50000 common stock of $ 5 par: $ 250000 10000, 8% preference share of $ 5 par: $ 50000

A、

A. $3.23.
B、

B. $3.52.
C、

C. $4.97.

【正确答案】 B

【答案解析】EPS = ($180000 -$ 4000)/50000 = $ 3.52 per share.