Blossom Inc. has 0.90 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 90,000 additional shares. Up to that point, the bonds had paid interest of $360,000 after tax. Net income for the year was $1,298,000. During the year, the company issued the following: 1. June 30: 11,100 call options giving holders the right to purchase shares of the company for $25 2. Sept. 30: 16,100 put options allowing holders to sell shares of the company for $20 On February 1, Blossom also purchased in the open market 11,100 call options on its own shares, allowing it to purchase its own shares for $22. Assume the average market price for the shares during the year was $30. Assume further the following: 1. On September 30, 180,000 convertible preferred shares were redeemed. If they had been converted, these shares would have resulted in an additional 90,000 common shares being issued. The shares carried a dividend rate of $3 per share to be paid on September 30. No conversions have ever occurred. 2. There are 9,000 of $1,000, 4% convertible bonds outstanding with a conversion rate of three common shares for each bond starting January 1, 2021. Beginning January 1, 2024, the conversion rate is six common shares for each bond; and beginning January 1, 2028, it is nine common shares for each bond. The tax rate is 30%. Calculate the diluted EPS numbers under IFRS. For simplicity, ignore the impact that would result from the convertible debt being a hybrid security. (Round earnings per share to 2 decimal places, e.g. 15.25.) Numerator Denominator EPS $ $ Basic Call Options LA $ Diluted EPS