Samuels, Inc. reported net income for the year is $$105,000.$ During the year the company had $5,000$ shares of $$100$ par, $5\%$ preferred stock and $20,000$ of $$5$ par common stock outstanding. Samuels' earnings per share for the year is

A$)$ $$5\mathrm{.}25$

B$)$ $$6\mathrm{.}50$

C$)$ $$4\mathrm{.}00$

D$)$ $$5\mathrm{.}00$