Blue Lagoon Inc. has a complex capital structure and reports both basic and diluted earnings per share on its financial statements.

BLI's controller has correctly calculated basic EPS at $$2\mathrm{.}75$ and has determined the incremental impact of each of the potential common share $($PCS$)$ items as follows:

Item $1$: Convertible Bond A $$ $$2\mathrm{.}25$

Item $2$: Convertible Bond B $$ $$1\mathrm{.}82$

Item $3$: Convertible Preferred Shares $$ $$1\mathrm{.}25$

Item $4$: Stock Options $$In the money$$

Item $5$: Stock Options $-$ "Out of the money"

What will be the $3$ top ranked PCS items for the purposes of calculating diluted EPS?