At December 31, 2021, Hansen Corporation had 55,000 shares of common stock and 5,300 shares of 11%, $100 par cumulative preferred stock outstanding. No dividends were declared or paid in 2021. Net income was reported as $180,000. What is basic EPS? (Round your answer to 2 decimal places.) Multiple Choice $3.27. $2.21. $2.99. $3.62