BI Ltd Has 7 000 000 Ordinary Shares on Issue

BI Ltd has 7 000 000 ordinary shares on issue at the beginning of the year,1 July 2014.These shares were issued at $4.50 each and have a current market value of $8.00.On 1 September 2014,BI Ltd bought back 500 000 ordinary shares originally issued at $4.50 for $6.50 each.On 1 December 2014,1 000 000 shares were issued fully paid up at the current market value of these shares.Also during the period,800 000 partly paid-up ordinary shares were issued.They were issued on 1 February 2015 at an issue price of $7.20.These shares were partly paid to $4.50.The partly paid shares are permitted proportionate rights to vote and receive dividends based on the relationship between the amount paid up and the issue price. BI Ltd has 1 000 000,$1.00 preference shares that provide non-cumulative dividends at a rate of 10%.The dividends were not paid this period.
For the year ended 30 June 2014,the net loss after tax was $1 000 000.
What are the basic earnings per share for BI Ltd for the year ended 30 June 2015?

A) none required because the company made a loss
B) ($0.15)
C) $0.20
D) ($0.14)