The stockholders' equity section of Hendly Corporation appears below as of December 31, 2017.

7% preferred stock, $50 par value, authorized 100,000 shares, outstanding 90,000 shares $4,500,000

Common Stock, $1.00 par, authorized and issued 10 million shares $10,000,000

Additional Paid-in Capital $20,500,000

Retained Earnings $167,000,000

Net income for 2017 reflects a total effective tax rate of 34%. Included in Net Income of $33,000,000 is a loss of $18,000,000 (before tax) as a result of a non-recurring major casualty. Preferred stock dividends of 360,000 were declared and paid in 2017. Dividends of $1,000,000 were declared and paid to common stockholders in 2017. What is EPS?