Additional information: 1. The common and preferred shares and stock options were outstanding all year. The convertible bonds were outstanding from July 1, 2014. 2. In 2014, a $500.000 dividend was declared and distributed, however, no dividends were declared in 2012 or 2013. 3. The average market price of the common shares in 2014 was $80 . The stock price was $27 on Jaruary 1, 2014, and $135 on December 31, 2014. 4. The convertible bonds were issued when the maket rate was 6% . The bonds require annual interest payments and sold at a premium. During the year the amortization of the premium was $56 , 044 . 5. The income tax iate for 2014 is 30% . Instructions a. Calculate basic EPS. b. Calculate diluted EPS..