It says a,d,e and f are incorrect .. not sure what im doing wrong.

MacAfee Corp. has basic earnings per Class A common share of $5.78. MacAfee has a tax rate of 25%. The average share price during the year was $47. Review each of the following items: a. Class B nonvoting cumulative $1 shares, 82,500 shares outstanding all year, convertible into Class A shares at the rate of four Class B shares for one Class A share. Dividends of $0.55 were declared this year and basic EPS properly reflects the dividend entitlement of these preferred shares. b. Class A common stock options outstanding all year for 30,500 shares at a price of $70. c. Class A common stock options outstanding all year for 32,500 shares at a price of $40. d. Class A common stock options granted at the end of the fiscal year for 10,500 shares at $37 per share. e. 17%, eight-year $5,050,000 convertible bonds outstanding all year, convertible into 22 Class A common shares for every $1,000 bond. A bond discount was recorded when the bond was originally issued and amortization of $44,750 was recorded on the discount this year. On issuance, $425,000 of common stock conversion rights were recorded in shareholders' equity. f. 13%, 15-year, $9,050,000 convertible bonds outstanding all year, convertible into 18 Class A common shares for every $1,000 bond. A bond discount was recorded on issuance, and amortization of $19,700 was recorded on the discount this year. On issuance, $150,000 of common stock conversion rights were recorded in shareholders' equity. Required: Indicate whether each of the above items would be included or excluded in a calculation of diluted EPS. Indicate the change to the numerator and denominator of diluted EPS where possible. (Round "Individual Effect" answers to 2 decimal places and other answers to the nearest dollar amount. Do not round intermediate calculations.) Item a. Include Yes No Yes Numerator $ 45,375 $ Individual Denominator Effect 20,625 $ 2.20 0 $ 0.00 4,840 $ 0.00 0 $ 0.00 b. 0 | | c. $ 0 d. No $ 0 e. . No $ 0 0 f. Yes $ 882,375 162,900 $ 5.42