The following information with respect to a company is given below:

Net profit before tax = Rs. 1,00,000

10% Preference share capital (Rs. 10 each)=Rs. 1,00,000

Equity share capital (Rs. 10 each) = Rs. 100,000

Taxation at 50% of Net profit

Which one among the following is the earning per share? 

1
zero
2
Rs. 4
3
Rs. 10
4
Rs. 40

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