A company's profit after tax for the year 31st December 2019 was OMR 200,000. The company's issued share capital at 1st January 2018 consisted of 100,000 ordinary shares. Company made a 1 for 2 rights issue on 1st July 2019 at OMR 0.400 per share and this was fully subscribed. The market value of the company's shares just before the rights issue was OMR 1.5 per share. The TERP is: O a. OMR 0.80 O b. OMR 0.60 O c. OMR 1.200 O d. OMR 1.00