During 2021, Fun with Numbers Inc. (FWNI) had four series of employee stock options outstanding, the details of which follow: 

1. Options A entitle employees to purchase 10,000 ordinary shares for $19 each. This series of options was granted on February 1, 2019, and expires on December 31, 2023. 

2. Options B entitle employees to purchase 15,000 ordinary shares for $20 each. This series of options was granted on June 1, 2018, and expires on December 31, 2022. 

3. Options C entitle employees to purchase 20,000 ordinary shares for $21 each. This series of options was granted on April 1, 2020, and expires on December 31, 2024. 

4. Options D entitle employees to purchase 20,000 ordinary shares for $18 each. This series of options was granted on April 1, 2021, and expires on December 31, 2024. 

The average market price of FWNI’s ordinary shares for the year ended December 31, 2021, was $20. 

Required: 

a. For each of the options series, indicate whether they are dilutive or antidilutive in nature in 2021 and provide the reason why. 

b. For each of the options series that are dilutive, determine the number of incremental shares to be notionally issued. 

c. For each of the options series, determine the incremental EPS.