ordinary shares and their dividends are not tax deductible. As at 1 July 20X4 there were 3000000 fully paid ordinary shares on issue. There are also 180000 share options currently on issue with an exercise price of $1.69. The average market price for the ordinary shares during the year was $2.82. The tax rate is 30%. What is the diluted EPS as of Watered Down Ltd 30 June 20X5? a. 0.2690 b. 0.2190 c. 0.2201 d. 0.1815 e. 0.2283 f. 0.2130x issue at a subscription price of $0.6 for each share. The last cum rights share price immediately prior to the rights issue was $1.35 each. What is the basic EPS in accordance to AASB 133? (Enter your answer in 3 decimal places. Rounding error of up to $0.005 is tolerated)