The income statement for Sunland Inc. shows income before income taxes $$1749000,$ income tax expenses $$828000,$ and net income $$921000.$ If Sunland declared $$318000$ of cash dividends on preferred stock and has $235000$ shares of common stock outstanding throughout the year, earnings per share is:

$$3\mathrm{.}92$

$$7\mathrm{.}44$

$$1\mathrm{.}67$

$$2\mathrm{.}57$