At december 31, 2013, the balance sheet of Darwin Corporation included 8 million common shares and 4 million nonconvertible preferred shares. On July1, 2014., darwin issued a 5 for 4 stock split on its common shares and paid $10 million cash dividends on the preferred stock. Net income for the year ended December 3, 2014, was 40 million. Darwins 2014 EPS should be: