Paypurr is a greeting card company for cats that had 80,000 ordinary shares outstanding in all of 2015. On January 1, 2013, Paypurr issued at par, $300,000 in 4% bonds maturing on January 1, 2025. Each $1,000 bond is convertible into 20 ordinary shares. Assume the effective interest rate is 4%. There are 4,000 $100 outstanding cumulative preferred shares that are each entitled to an annual dividend of $2. Dividends of $5,000 were declared on December 15, 2015 and paid on January 6, 2016. Each preferred share is convertible into 3 ordinary shares. Paypurr's net income for the year ended December 31, 2015 was $300,000. Its income tax rate was 30%. Calculate the basic EPS for 2015. Please round your final answer to two decimal places. Do not round