Dormant Plc Has a Net Income After Tax of £2

Dormant Plc has a net income after tax of £2 540 000 for the year ended 30 June 2015.At the beginning of the period Dormant Plc had 3 000 000 fully paid-up ordinary shares on issue.On 1 November 2014,Dormant Plc makes a rights issue of 1 fully paid share for every 6 shares held.The required payment for the rights issue shares was £2.00.The last cum rights price was £3.00.What are the basic earnings per share for the period ended 30 June 2015 in accordance with IAS 33?

A) £0.73
B) £0.75
C) £0.76
D) £0.78