2. Total 10% A new Start-up under a Venture Capital mezzanine stage which recently went through an IPO process, reported the following info at the end of 2020: Number of common shares outstanding on January 1, 200'000 Outstanding 4% convertible note issued on January 1, 2020; convertible into 500'000 shares par value CHF 1'000'000 Net Income: 500'000 Preferred Dividends due for 2020: 100'000 Historical effective tax rate: 35% What is the possible Diluted EPS for this Start-Up