For the year that just ended, Orca Corporation had pre-tax income of $856,400, income tax expense of $239,792, and preferred dividends of $20,000. Meanwhile, Dolphin Incorporated had pre-tax income of $891,700, preferred dividends of $32,000, and EPS of $4.48. If Orca had 130,000 common shares outstanding and Dolphin had 133,000, then which of the following statements is accurate? 

Orca had a higher EPS, whereas Dolphin had a lower income tax rate. 

Orca had a higher EPS, whereas Dolphin had a higher income tax rate. 

Orca had a lower EPS, whereas Dolphin had a higher income rate. 

Orca had a lower EPS, whereas Dolphin had a lower income tax rate.