Muffin Inc. had Net Income available for common of $7,000,000 and 120,00,000 shares of common stock outstanding at the end of 2017. The only potentially dilutive security was an issue of 15,000 options, which had a remaining 3-year life and a strike price of $2.500. Market cap for Saginaw was $780,000,000. Muffin uses the treasury method for calculating diluted eps.

Please find the fully diluted EPS (earnings per share)