Assume company Z issued 1,000 call stock options at the beginning of year 2021; the = exercise price is $20. The Basic EPS = $2.5 = 25,000/10,000 (with a net income of $25,000 and WACS of 10,000). The average share price equals $30 currently. The Ciluted eps is: a. 2.419 b. 2.5 c. 2.403 d. 2.7 e. None of the above