Question 12 (3 points) Listen Which ONE of the following statements is FALSE? Antidilutive securities are those potential common shares for which the effect of conversion or exercise would be to increase EPS. For basic EPS, we assume the proceeds from exercise of options were used to reacquire shares as treasury stock at the period-end market price of the common stock. The "if converted method" assumes the conversion of a convertible bond into common stock occurred at the beginning of the period (or at the time the convertible bond is issued, if that's later). Question 13 (6 points) Listen On December 31, 2020, Creb Co. had 208,000 shares of common stock outstanding. Net income for 2021 was $173,000. The income tax rate is 25%. Outstanding at December 31, 2021 were 30.000 stock options granted to Creb MacBook Air