Calculate earnings per share for Poppy Inc. for its 2020 financial statements. Profit for the 2020 fiscal year is $250,000. The company had 90,000 shares outstanding from January until June and 100,000 shares outstanding from July to December. There were no preferred dividends paid out.

a. $2.50

b. $2.11

c. $2.63

d. $2.29