What is the earnings per share?

The profit after tax is given as \1,440 (000)$, which means$$1,440,000$.

Preference shares have a total value of \120 (000)$, or$$120,000. The dividend rate for preference shares is 12%. $$\text{Preference Dividends} = 12\% \times \120,000 = 0.12 \times $120,000 = $14,400$$

This is the profit after tax minus the preference dividends. $\text{Earnings Available to Ordinary Shareholders} = \$1,440,000 - \$14,400 = \$1,425,600$

The total value of ordinary shares is \600 (000)$, or$$600,000$. Each ordinary share has a par value of$$3. $$\text{Number of Ordinary Shares} = \frac{\600,000}{$3 \text{ per share}} = 200,000 \text{ shares}$$

$\text{EPS} = \frac{\$1,425,600}{200,000 \text{ shares}} = \$7.128 \text{ per share}$

Comparing this to the options:
A $2,376 B$7,038 C $7,128 D$7,20

The calculated EPS is \7.128$, which matches option C.

The final answer is \boxed{\text{C } \7,128}$.