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Special Plc has an issued share capital at 1 January 2019 of 1,000,000 ordinary shares of 20p each and 50,000 convertible preference shares of 1 each. The preference shares are classified as equity receiving a dividend of 2.50 per share. These shares are convertible in 2025 on the basis of one ordinary share for one preference share. There is also loan capital of 10% convertible loan of 250,000. The loan is convertible in 2028 on the basis of 500 ordinary shares for each 1,000 of loan, and the tax rate is 40%. Earnings after tax for the year ended 31 December 2019 are 5,000,000. Required: (a) Calculate the diluted EPS for 2019. (b) Calculate the diluted EPS assuming that the convertible preference shares were receiving a dividend of 6 per share instead of 2.50. 110 marks)