Selected Items from the Financial Statements from Key Company Are $\begin{array}{lr}\text { Retained Earnings } & \$ 100,000 \\\text { Net Income } & \$ 60,000 \\\text { Dividends } & \$ 75,000\end{array}$

Selected items from the financial statements from Key Company are listed below: $\begin{array}{lr}\text { Retained Earnings } & \$ 100,000 \\\text { Net Income } & \$ 60,000 \\\text { Dividends } & \$ 75,000\end{array}$ Key Company has 5,000 shares of common stock outstanding.Key's earnings per share are_____.

A) $12.00
B) $15.00
C) $20.00
D) $25.00