On January 1, 2014, a Corporation Had 10,380 Shares of Common

On January 1, 2014, 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. The earnings per share for 2014 was

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