AHCo has ended the year 2020 with Net Income of USD 2,500,000 and 1,000,000 CS outstanding.

In addition to its Common Stock the company has two types of Preferred Stocks

• 10,000 shares of PS1: $50 par, 7%, Convertible at the ratio of 5:1 (5 common stock for every preferred stock)
• 20,000 shares of PS2: $100 par, 5%

The company has $1,000,000 par bonds paying 10% interest - 60% of these are convertible to 100,000 shares of common stock and the remaining 40% not.

The company has 30,000 options of type A with an exercise price of $30 and 20,000 option of type B with an exercise price of $50.

If the company pays taxes at 40% and its common stock traded in the market at an average of $40 per share, calculate the company's basic and diluted EPS .