Excel Company was formed on 1 January 2020 with an authorized capital of OMR 1 million divided into common stock of OMR 0.200 each. The company came up with an Initial Public Offer by issuing 600,000 equity shares at OMR 0.200 each. IPO is subscribed up to 80%. What will be the right decision of the company as per the Oman Commercial Company law? 1. Cancel the IPO and refund all the money received II. Go for underwriting option for minimum 10% of IPO III. Issue the shares to the subscribed 80% of the applicants. a. I and Ill are right decisions ob. I and II are right decisions. O c. Il and III are right decisions. d. None of these