The Jason Company makes financial statements in accordance with International Financial Reporting Standards (IFRS) as confirmed by the European Union.  Outstanding shares 1 January 2017 = 245,000,000 kr.  Profit for the year was 176,000,000 kr.  On 15 February, the company sold its own shares for 60,000,000 kr. at the price of 30.  On April 1, the company paid 180,000,000 kr. in dividends  On July 1, the company issued bonds with a nominal value of ISK 100,000,000. which can be converted to 3,000,000 kr. in share capital. The letter carries 6% interest and the tax rate is 20%. On December 1, the company purchased its own shares for ISK 70,000,000. at a price of 35. projects: a) What is the basic earnings per share? b) What is diluted earnings per share?