Mayan Company Had Net Income of $132,000

Mayan Company had net income of $132,000. The weighted-average common shares outstanding were 80,000.
-The company declared a $27,000 dividend on its noncumulative, nonparticipating preferred stock. There were no other stock transactions. The company's earnings per share is:

A) $4.89.
B) $1.31.
C) $1.65.
D) $1.99.
E) $0.34.