Queen Inc. had after tax income from continuing operations of $3,000,000 in 2021. During 2021, it disposed of its food division at a loss of $150,000 (net of tax recovery of $37,500). Before the disposal, the division operated at a loss of $450,000 (net of tax recovery of $112,500) in 2021. The corporation had 550,000 common shares outstanding during 2021. What is the EPS to be disclosed?

a.EPS $4.36; There is no requirement to present other EPS information.

b.EPS $4.64; There is no requirement to present other EPS information.

c.EPS $5.18; EPS from continuing operations $5.45; EPS from discontinued operations $(0.27)

d.EPS $4.36; EPS from continuing operations $5.45; EPS from discontinued operations $(1.09)

e.EPS $4.64; EPS from continuing operations $5.45; EPS from discontinued operations $(0.82)