3. Gupta Global has operating income of $68,200, interest expense of $210, dividends paid of $320, depreciation of $12,400, other income of $2,100, common stock of $48,500 with a par value of $1 per share, and retained earnings of $29,700. What is the earnings per share if the tax rate is 21 percent? A) $1.14 B) $1.21 C) $.82 D) $.96 E) $1.33