Given the following for the Austin Company. The following Capital Structure items existed for the entire year: 1. 6\%, Cumulative Preferred Stock (Total par \$200,000), Convertible to 20,000 common shares. 2. Stock Optons to purchase 12,000 Common Shares at $31 per share. Indicate the dilution status of the Cumulative Preferred Stock and the Stock Options. Select one: a. Both dilutive