Matchmaker Cards (MC) has $30 million in assets and EBIT equal to $3.5 million. If MCs debt ratio (D/TA) is 60 percent, the interest it pays on its debt is 11 percent and there will be 400,000 shares of stock outstanding, whereas if the debt ratio is 30 percent, interest is 7 percent and outstanding shares will equal 600,000. MCs marginal tax rate is 40 percent. Calculate MCs EPS and ROE for each capital structure (ROE=Net income/Equity). Which capital structure is better?