Why do investors calculate different EPS levels?

A$.$ Some income items can be used to predict future earnings, while others are unusual items that only affect the current year$$s profits, so EPS should also represent those separate items.

B$.$ Tax professionals could see what different taxes would look like at different EPS levels.

C$.$ Preferred stock holders want to see what profits they could make if all profits were paid out.

D$.$ EPS helps show what would happen during a liquidation situation.