Lamps and More Ltd has profit before tax of $1.8 million, with a tax rate of 30%. On January 1, 2020, they had $800,000 in ordinary share capital at $0.80 per share. They then issued options for another 600,000 shares. The average fair value of one ordinary share during the year to December 31, 2020 was $16 while the exercise price for the shares under option was $12.50. REQUIRED: Calculate BEPS and DEPS for the year ended December 31, 2020