Big and Rich Corporation had income from operations before tax for 2023 of $4.4 million. In addition, it suffered an unusual and infrequent loss of $1,060,000 from a tornado. Of this amount, $300,000 was insured. In addition, the company realized a loss from the disposal of a building amounting to $150,000. The corporation’s tax rate is 30%. Prepare a partial income statement for Big and Rich, beginning with income from operations. The corporation had 2 million common shares outstanding during 2023. Include calculation and disclosure of EPS.