1. Options A entitle employees to purchase 40,000 ordinary shares for $13.00 each. This series of options was granted on February 1, 2019, and expires on December 31, 2023 2. Options B entitle employees to purchase 25,000 ordinary shares for $18.00 each. This series of options was granted on June 1, 2018, and expires on December 31, 2022 3. Options C entitle employees to purchase 15,000 ordinary shares for $21.00 each. This series of options was granted on April 1, 2020, and expires on December 31, 2024. 4. Options D entitle employees to purchase 15,000 ordinary shares for $8.00 each. This series of options was granted on April 1, 2021, and expires on December 31, 2024. During 2021, Fun with Algebra Inc. (FWAI) had four series of employee stock options outstanding, the details of which follow: (Click the icon to view the details.) The average market price of FWAI's ordinary shares for the year ended December 31, 2021 was $18.00. 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. Requirement a. For each of the options series, indicate whether they are dilutive or antidilutive in nature in 2021 and provide the reason why. (Select "Neither dilutive nor antidilutive" if neither apply.) Series Dilutive or antidilutive Reason A B D Requirement b. For each of the options series that are dilutive, determine the number of incremental shares to be notionally issued. (Round to the nearest whole number. Leave cells blank for any options series that are antidilutive and/or neither dilutive nor antidilutive.) Incremental number of shares for diluted EPS Series B D Requirement c. For each of the options series, determine the incremental EPS. (Enter a "0" for amounts with a zero balance.) Series Incremental EPS A B C