Eath to the Future, a local tub manufacturer, had 100,000 ordinary shares outstanding in all of 2017. On January 1, 2015, Bath to the Future issued at par $500,000 in 7% bonds maturing on January 1, 2023. Each $1,000 bond is convertible into 30 ordinary shares. Assume the effective interest rate is 7%. There are 10,000 outstanding cumulative preferred shares that are each entitled to an annual dividend of $0.32. Dividends were not declared or paid during 2017. Each preferred share is convertible into two ordinary shares. Bath to the Future's net income for the year ended December 31, 2017 was $150,000. Its income tax rate was 25%. Calculate the basic EPS for 2017. Please round your final answer to two decimal places. Do not round