The records of Jefferson Corporation reflected the following data at the end of 2020. Liabilities Bonds payable, 5%, convertible (each $1,000 bond is convertible to 40 shares of common stock) ... $150,000 Rectang Stockholders' Equity Common stock, $2 par, authorized 400,000 shares Outstanding January 1, 2020, 150,000 shares.. 300,000 Sold and issued on October 1, 2020, 20,000 shares 40,000 Preferred stock, 6%, $5 par, nonconvertible, cumulative; authorized 100,000 shares; Outstanding during 2020, 20,000 shares . 100,000 Paid-in capital in excess of par, common stock 375,000 Paid-in capital in excess of par, preferred stock. 45,000 Retained earnings 280,000 Additional Information Net income... 150,000 Common stock options outstanding (all year for 6,000 shares). Stock options: option price, $3 per share; average market price of common stock during 2020, $3.60 per share. Convertible bonds: issue price, par. Income tax rate, 25% Required 1. Is this a simple or a complex capital structure? 2. What kind of EPS presentation is required? 3. Prepare the required EPS presentation for 2020