Thanks,

At December 31, 2017, the balance sheet of Tipton Corporation included 5 million common shares and 2 million nonconvertible preferred shares. On July 1, 2018, Tipton issued a 2 for 1 stock split on its common shares and paid $4 million cash dividends on the preferred stock. Net income for the year ended December 31, 2018, was $28 million. Tipton's 2018 EPS should be