In computing diluted earnings per share, the equivalent number of shares of convertible bonds are added as an adjustment to the denominator (number of shares outstanding). The amount which should then be added as an adjustment to the numerator (net earnings) is?

	a.	Annual interest expense divided by the income tax rate
	b.	Annual interest expense
	c.	Annual interest expense times the income tax rate
	d.	None of these answers are correct.
	e.	Annual interest expense time (one minus the income tax rate)