Calculating Diluted EPS: Contingent Shares In 2020, Xonacs acquired Realtest Service. The acquisition agreement included a commitment by Xonacs to the shareholders of Realtest that if 2021 net income exceeded $150,000, an additional 30,000 shares of Xonacs stock would be issued to the shareholders in 2022. Realtest's net income in 2020 was $153,000. Required a. How many contingent shares would Xonacs recognize in its calculation of 2020 diluted EPS? shares b. Suppose Realtest's earnings in 2020 were $120,000. How many contingent shares would Xonancs recognize in its calculation of 2020 diluted EPS? shares