An entity reported profits before interest and taxation of $750 million for the period ended December 31, 2021. The only interest bearing interest the entity had during the period was a debenture with a value of $625 million and an interest rate of 8%. The company also has corporate tax of $210 million. The company had 200 million ordinary shares outstanding as at December 31, 2021. What is the entity's EPS for 2021? a. $0.88 b. $2.61 c. $2.45 d. $3.75