For its fiscal year-end, SB Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividends of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to: Select one: A. $3.80. B. $3.52. o C. $4.00. D. $3.70. When calculating diluted EPS, which of the following securities in the capital structure increases the weighted average number of common shares outstanding without affecting net income available to common shareholders? Select one: A. Stock options. B. Convertible debt that is dilutive. C. Convertible preferred stock that is dilutive.