In 2025, Sunland Corporation reported a discontinued operations loss of $804000, net of tax. It declared and paid preferred stock dividends of $80400 and common stock dividends of $318600. During 2025, Sunland had a weighted-average of 400000 common shares outstanding. As a result of the discontinued operations loss, net of tax, the earnings per share would decrease by

$1.00.

O $1.21.

O $2.01

0 $1.81.