Reunion Corporation provides the following information.

March 31, 2018 March 31, 2019

Net Income $ 359,000 $443,500

Preferred Dividends 0 0

Total Stockholders' Equity $ 4,320,000 $ 5,082,000

Stockholders' Equity attributable to Preferred Stock 0 0

Number of Common Shares Outstanding $ 279,464 $ 195,168

Based on the information provided above, compute the earnings per share of Reunion Corporation as of March 31, 2019. (Round any intermediate calculations and your final answer to the nearest cent.)

A. $ 1.28

B. $ 1.51

C. $ 1.87

D. $ 2.27