100,000 shares of common stock with a total par value of $50,000 (par value of $0.50 per share) have been issued and outstanding for the entirety of the last year. Additional financial information for the corporation is provided below:

Total Revenues	$1,000,000
Total Expenses	$600,000
Common Dividends	$25,000
Preferred Dividends	$75,000

Calculate EPS based on the information provided above.

$9.75

$4.00

$3.25

$9.00

$3.00