A company has the following summary of earnings for the year ended 31 December 2020: 000 Profit before tax 3,200 Taxation (600) Profit after tax 2,600 Equity at 1 January 2020 comprised: Ordinary shares of 1 each: 12% Preference shares of 1 each: 000 4,500 2,000 If there was a Full Market value issue on 1 July 2020 of 1 new share for every 3, the 2020 basic earnings per share (EPS) would be: O a. 39.3 pence per share O b.49.5 pence per share O c.45.0 pence per share 0.57.8 pence per share e.43.3 pence per share