Chief Company reported the following for Year3.

Sales revenue	$ 250,000
Operating expenses	$ 140,000
Income tax expense	$ 15,000
Other comprehensive income (an unrealized gain)	$ 40,000
Weighted average number of shares of common stock outstanding	2,000

Chief Company does not have preferred stock.

Compute earnings per share for Year3.

	A.	$43.50
	B.	$47.50
	C.	$67.50
	D.	$55.00
	E.	$63.50