A company's profit after tax for the year to 30 June 2014 was OMR 1,000,000. The company's issued share capital at 1 Jan 2013 consisted of 2,400,000 ordinary shares of 50 OMR each. A further 300,000 shares were issued at full market price on 1 September 2013. Basic EPS for the year is:

a) OMR 0.4

b) OMR 0.3

c) OMR 0.7

d) OMR 0.9