ABC Limited is a listed company on the Hong Kong Stock Exchange. Its main business is the sales of fruits. The financial year end of ABC Limited is December 31 . The number of issued ordinary shares as at December 31,2021 was 2,000,000 with the value of $2,000,000. On January 1,2022,ABC Limited issued convertible preference shares and convertible bonds to raise funds for the company. In order to motivate employees to have better performance, ABC Limited launcheda performance award scheme to reward good employees with options. Each options granted allows the employees to subscribe one ordinary share of ABC Limited. ABCLimited issued 500,000 options to 10 employees on January 1, 2022. The informationabout the options, convertible preference shares, and convertible bonds is given below: The earnings attributable to ordinary shareholders of ABC Limited for the year ended December 31,2022 was $3,000,000. The tax rate for the year 2020 was 15%. The average share price of ordinary shares of ABC Limited during 2020 was $10 per share. Required: Determine the basic and diluted earnings per share of ABC Limited for the year ended December 31, 2022 according to HKAS 33 Earnings per Share