MacAfee Corp. has basic earnings per Class A common share of $2.61. MacAfee has a tax rate of 25%. The average share price during the year was $47. Review each of the following items:

1. Class B nonvoting cumulative $1 shares, 82,500 shares outstanding all year, convertible into Class A shares at the rate of four Class B shares for one Class A share. Dividends of $0.55 were declared this year and basic EPS properly reflects the dividend entitlement of these preferred shares.
2. Class A common stock options outstanding all year for 30,500 shares at a price of $70.
3. Class A common stock options outstanding all year for 32,500 shares at a price of $40.
4. Class A common stock options granted at the end of the fiscal year for 10,500 shares at $37 per share.
5. 17%, eight-year $5,050,000 convertible bonds outstanding all year, convertible into 22 Class A common shares for every $1,000 bond. A bond discount was recorded when the bond was originally issued and amortization of $44,750 was recorded on the discount this year. On issuance, $425,000 of common stock conversion rights were recorded in shareholders? equity.
6. 13%, 15-year, $9,050,000 convertible bonds outstanding all year, convertible into 18 Class A common shares for every $1,000 bond. A bond discount was recorded on issuance, and amortization of $19,700 was recorded on the discount this year. On issuance, $150,000 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.)

Individual Item Include Numerator Denominator Effect a. b. . d. . f.