Renuzit has provided the following extract for the year 2022: Debtors 80,000 8 Bank 35,000 Ordinary share capital @ $0.50 400,000 5% Preference shares capital @ $2.00 200,000 Interim ordinary shares dividends 12,000 General reserves 40,000 Retained earning 70,000 Share premium 10% Debenture 30,000 500,000 The following additional details were available: o Goodwill of $45,000 was written off o PBIT was $326,050 Corporation tax was estimated at $42,500 How much is to be shown as the EPS?