EBIT$-$EPS and preferred stock Litho$-$Print is considering two possible capital structures, A and B$,$ shown in the following table. Assume a $40\%$ tax rate.

$\backslash$table$[[$Source of capital,Structure A$,$Structure B$],[$Long$-$term debt,$$76,000$ at $15\mathrm{.}5\%$ coupon rate,$$51,000$ at $14\mathrm{.}5\%$ coupon rate$],[$Preferred stock,$$12,000$ with an annual dividend of $17\mathrm{.}9\%,$$$17,000$ with an annual dividend of $17\mathrm{.}9\%$