On January 1, 2016, a Corporation Had 10,380 Shares of Common

On January 1, 2016, a corporation had 10,380 shares of common stock outstanding, and on June 1, it reacquired 6,000 shares. Despite a net loss for the year of $180,000, the company declared and paid cash dividends of $24,000 and $28,000 on common and preferred stock, respectively. What was the earnings per share for 2016?

A) $33.72)
B) $30.23)
C) $22.10)
D) $18.60)