Use the following information for questions 14 and 15.  HHH Co. had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and €1,000,000 of 10% convertible bonds outstanding during 2019. The preference shares are convertible into 40,000 ordinaryshares. During 2019, HHH paid dividends of €1.20 per share on the ordinary shares and €4 per share on thepreference shares. Each €1,000 bond is convertible into 45 ordinary shares. The net income for 2019 was$800,000 and the income tax rate was 30%.
【題組】14. Basic earnings per share for 2019 is (rounded to the nearest penny)
(A) €2.94.
(B) €3.22.
(C)€3.60.
(D) €3.35.