Johnson & Johnson reports the following reconciliation of basic net earnings per share to diluted net earnings per share for its fiscal first quarter ended April 3, 2016. Fiscal First Quarter Ended (in millions) Net earnings, basic..... April 3, 2016 $4,292 Average shares outstanding - basic........ Potential shares exercisable under stock option plans ........ Shares which could be repurchased under treasury stock method. Convertible debt shares. 2,757.2 144.4 108.2 2.0 Required a. Compute basic EPS for the quarter ended April 3, 2016. b. Determine the total number of shares added to the diluted EPS calculation from stock option plans. c. Compute diluted EPS for the quarter ended April 3, 2016. d. Assess whether the results for parts a, b and c suggest a major potential dilution risk for existing common shareholders