Scotland Corporation had net income for 2024 of $81,000. Scotland had 9,000 shares of common stock outstanding at the beginning of the year and 24,000 shares of common stock outstanding at the end of the year. There were 8,000 shares of preferred stock outstanding all year. During 2024, Scotland declared and paid preferred dividends of 522,000 What is Scotland's eamings per share? (Round the answer to two decimal places) OA 5338 OB. $3.58 OC. $2 46 OD. $491 PM