2. A company has an issued share capital consisting of 8 million ordinary shares. The company's after-tax profit for the year to 30 September 2018 is $2 million. In 2015, the company issued $10 million of 8% convertible loan stock. This stock is convertible into ordinary shares during year 2021 at the rate of one ordinary share per $5 of loan stock. A tax rate of 20% may be assumed. (a) Calculate the company's basic EPS for the year to 30 September 2018. (b) Determine whether the potential ordinary shares derived from the loan stock are dilutive or antidilutive and calculate the company's diluted EPS for the year. Explain how the situation would differ if the loan stock attracted interest at 5% rather than 8%. (c)