Below are the account balances for Joss Corporation as of its fiscal year ended April 30, 2020. Sales $320,000 Selling Expenses $100,000 Administrative Expenses $32,000 Cost of Goods Sold $160,000 Discontinued Operations: (1) Income from Discontinued Operations: $40,000 (2) Loss on Disposal of discontinued Segment: $28,000 Income Taxes applicable 40% Common stock outstanding: $4 par $20,000 Required: Calculate the EPS, assuming 5,000 shares of common stock were outstanding during the year