[单选题]
In the year to 30 September 20X3, Wexam reported a retained profit of USD4·8m after paying preference dividends of USD200,000 and dividends of USD800,000 to the holders of the ordinary shares in issue at the year end. On 1 October 20X2 Wexham had three million shares in issue. On 1 April 20X3 the company had made a bonus issue of one share for every three held.What figure should be reported as basic earnings per share as defined in IAS 33 Earnings per Share?
A .120 cents
B .140 cents
C .145 cents
D .160 cents
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