Q-4 (25 points) Income Statement. The ACF, Inc. now has 150,000 shares outstanding with a market price of $12 per share. The company is planning to expand its business by introducing a new product and it can do this in two ways: Research and develop the new product depending on the company's own research team for $10,000; Acquire another firm that already has this product for $12,000 worth of the ACF, Inc. stock at the current price. (The acquisition expenses do not appear directly on the income statement, and we assume the only effect caused by the acquisition on this year's income statement is the number of shares outstanding.) Given that the EPS is $1.2 this year without the introduction of new product, and the corporate tax rate is 21%. In addition, we assume that the introduction of this new product does not influence the sales revenue for this year. For the above two methods, analyze and calculate separately its effect on this year's EPS. Which one do you prefer and briefly explain the reason