if the number of common share outstanding is $20$ million, the profit of the year is $$2$ million and the preferred share dividends is $$300,000.$ the earning per share $($EPS$)$ is

a$.$ $$0\mathrm{.}10$

b$.$ $$0\mathrm{.}085$

C$.$ $$0\mathrm{.}015$

d$.$ $$10$