At 31 December 2016, the issued share capital of Entity A consisted of 3,000,000 ordinary shares of 20p each. Entity A has granted options that give holders the right to subscribe for ordinary shares between 2018 and 2019 at 50p each. Options outstanding at 31 December 2017 were 600,000. There were no grants, exercises or lapses of options during the year. The profit after tax attributable to ordinary equity holders for the year ended 31 December 2017 amounted to 900,000 arising from continuing operations. Find out the Diluted EPS of above mentioned case when- i. ii. The average market price of one ordinary share during year 2017 was 1.50. The average market price of one ordinary share during year 2017 was 30p each