A company has $100 million in net income, 10 million shares outstanding, and trades at a 15x P/E. They want to issue $30 million in debt at a 5% post-tax interest rate to buy back shares. Is this EPS accretive or dilutive? Walk me through the math.

一家公司净利润是1亿美元，发行在外股票有1000万股，目前市盈率（P/E）是15倍。他们打算以5%的税后利率发行3000万美元的债务来回购股票。这笔交易对EPS是增厚还是摊薄？算给我听。