The market expects a company to make pre-tax profits of £2 million for its next financial year ending on 31 December. If the company has 10 million shares in issue, pays tax at 33%, and the current share price is 201p, what are the forecast earnings per share and the forecast P/E ratio? 

(A) 13.4 p per share, 15 

(B) 20p per share, 10 

(C) 10p per share, 20

(D) 15p per share, 13.4

(E) 200p per share, 12