Don Jorge Shipping Inc. has net income of $$40$ million, total assets of $$300$ million, and sales of $$800$ million. Its equity is $$190$ million. If the book value per share is $$7\mathrm{.}00,$ what is EPS?

$$0\mathrm{.}47$

$$0\mathrm{.}78$

$$1\mathrm{.}23$

$$1\mathrm{.}47$