During 2015, Fun with Numbers Inc. (FWNI) had four series of employee stock options outstanding, the details of which follows: Options A entitle employees to purchase 10,000 ordinary shares for $19 each. The series of options was granted on February 1, 2013 and expires on December 31, 2017. Options B entitle employees to purchase 15,000 ordinary shares for $20 each. This series of options was granted on June 1, 2012 and expires on December 31, 2016. Options C entitle employees to purchase 20,000 ordinary shares for $21 each. This series of options was granted on April 1, 2014 and expires on December 31, 2018. Options D entitle employees to purchase 20,000 ordinary shares for $18 each. This series of options was granted on April 1, 2015, and expires on December 31, 2018. The average market price of FWNI's ordinary shares for the year ended December 31, 2015 was $20. For Options A and D, determine the incremental EPS.