Given the following for the Austin Company: Net Income Tax Rate Closing market price per common share Average market price per common share Common shares outstanding (entire year) The following Capital Structure items existed for the entire year: $300,000 30% $32 $30 200,000 1. 6%, Cumulative Preferred Stock (Total par $200,000), Convertible to 20,000 common shares. 2. Stock Options to purchase 12,000 Common Shares at $31 per share. In the computation of Diluted EPS, the numerator is: Select one: a. $283,200 O b. $296,400 Oc. $291,600 d. $288,000 e. $300,000