On 1 January 2020, a company has 400,000 ordinary shares in issue and issues options over another 100,000 shares. The profit for the year is $1 , 200 , 000 . During the year to 31 December 2020 the average fair value of one ordinary share was $20 and the exercise price for the shares under option was $15 Required: Calculate BEPS and DEPS for the year ended 31 December 2020.