A company's profit after tax for the year to 31 December 2013 was OMR 150,000. The comparative figure for 2012 was OMR 135,000. The company's issued share capital at 1 January 2012 consisted of 240,000 ordinary shares. A 1 for 4 bonus issue was made on 1 July 2013. There were no other share issues in either year. Calculate Basic EPS for 2013.

a )OMR 0.5

b) OMR 0.2

c )OMR 0.3

d) OMR 0.4