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In calculating the numerator for diluted earnings per share, the dividends on convertible preferred stock are: subtracted from earnings available to common shareholders without an

In calculating the numerator for diluted earnings per share, the dividends on convertible preferred stock are:

subtracted from earnings available to common shareholders without an adjustment for taxes

added to earnings available to common shareholders with an adjustment for taxes.

added to earnings available to common shareholders without an adjustment for taxes.

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