if you solve correct and asp ill vote up. thank you

Computing EPS: Contingently Issuable Shares On january 1 , to motivate top management, Resume inc, granted 800 options to purchase common stock at 510 per share to key officers if net income increased by 5% over the prior year. The fair value of the options on january 1 is estimated to be $4,000. Resume inc. reported net income of $40,000 for the year, which represented a 7% increase over the prior year. How will the options affect the calculation of the company's diluted earnings per share