SSLtd. wants to implement a project for which Rs 30 lakhs is required to be raised from the market as a means of financing the project. The following financing plans and options are at hand: (Number in thousands)

Particulars Option I:	Plan A	Plan B	Plan C
Equity shares Option 2:	30	30	30
Equity shares	1S	20	10
12% Preference shares	Nil	10	l0
10% Non-convertible debentures	15	Nil	IO

Assuming corporate tax to be 30 percent and the face value of all the shares and debentures to be Rs 100 each, calculate the indifference points and earnings per share (EPS) for each of financing plans. Which plan should be accepted by the company?