求教 CFA Level 考题

tiffanyxue89

各位可否给我讲解以下此题：
20. The following information is available for a firm:  

Number of shares outstanding  4 million  
Tax rate  40%  
Cost of debt (pre-tax)  10%  
Current stock price  $20.00  
Net income  $6 million   

A plan to repurchase $10 million worth of shares using debt will most likely cause the earnings per share to:
A. increase. B. remain unchanged. C. decrease.


请问这题答案为何是A?有否详细的解答过程！谢谢！