Lonavala Gardens has $6$ million in assets, $700,00$ EBIT, $80,000$ shares of stock outstanding, and a marginal tax rate equal to $40\%.$ If LG$\text{'}$s debt to total assets ratio is $70\%,$ it pays $12\%$ interest on debt, whereas if the D$/$TA ratio is $40\%,$ interest is $9\%.$ Calculate LG$\text{'}$s EPS and ROE for each capital structure. Which capital structure is better?