MacAfee Corp. has basic earnings per Class A common share of $8.49. MacAfee has a tax rate of 25%. The average share price during the year was $58. Review each of the following items a. Class B nonvoting cumulative $1 shares, 99,000 shares outstanding all year, convertible into Class A shares at the rate of four Class B shares for one Class A share. Dividends of $0.66 were declared this year and basic EPS properly reflects the dividend entitlement of these preferred shares. b. Class A common stock options outstanding all year for 31,600 shares at a price of $81 c. Class A common stock options outstanding all year for 38,000 shares at a price of $51 d. Class A common stock options granted at the end of the fiscal year for 11,600 shares at $48 per share e. 14%, eight-year $5,160,000 convertible bonds outstanding all year, convertible into 20 Class A common shares for every $1,000 bond. A bond discount was recorded when the bond was originally issued and amortization of $46,950 was recorded on the discount this year. On issuance, $436,000 of common stock conversion rights were recorded in shareholders' equity 12%, 15-year, $9,160,000 convertible bonds outstanding all year, convertible into 20 Class A common shares for every $1,000 bond. A bond discount was recorded on issuance, and amortization of $20,800 was recorded on the discount this year. On issuance, $161,000 of common stock conversion rights were recorded in shareholders' equity Required Indicate whether each of the above items would be included or excluded in a calculation of diluted EPS. Indicate the change to the numerator and denominator of diluted EPS where possible. (Round "Individual Effect" answers to 2 decimal places and other answers to the nearest dollar amount. Do not round intermediate calculations.) dividua Effect Include Numerator Denominator a. C. d. e