The Birch Corp. has the following items in its capital structure at $31$ December $20$x$7,$ the end of the fiscal year:

$0.$ Options to purchase $510,000$ common shores were outstanding for the entire period. The exercise price is $$23\mathrm{.}00$ per share. The overoge common share price during the period was $$51.$

b$.$ Preferred shares, $$4$ annual dividend, cumulative, no$-$por, convertible into common shares at the rate of $4$ shares of common for each preferred share. $8,100$ shares were outstanding for the whole year.

c$.$ $$3\mathrm{.}11$ million por volue of $5\%$ debentures, outstanding for the entire year. Debentures ore convertible into $6$ common shares for each $$100$ bond. Interest expense of $$296,000$ was recognized during the year.

d$.$ Preferred shares, $$6$ annual dividend, cumulative, no$-$por, convertible into common shares at the rate of $5$ shares of common for each one preferred share, $5,100$ shares were outstanding for the entire year. No dividends were declared in $207$ on these shares.

e$.$ $$8\mathrm{.}11$ million por volue of $4\mathrm{.}5\%$ debentures, outstanding for the entire year. Debentures are convertible into o total of $630,000$ common shares. Interest expense of $$671,000$ was recognized during the year.

Required:

Colculate the individuol effect for diluted EPS for each of the obove items. The tox rate is $30\%.$ For options, colculate shares issued and sheres retired. $($Enter your answers in thousands not in millions of dollars. Round "Individual Effect" answers to $2$ decimal places and other answers to the nearest dollar amount$)$

Answer is complete but not entirely correct.

$\backslash$table$[[,\backslash$table$[[$Eamings$],[$effoct$]],$Sharea lasued,Individual,Efroct$],[\frac{(a)\text{O}\text{p}\text{t}\text{i}\text{o}\text{n}\text{s}}{\text{S}\text{h}\text{a}\text{r}\text{e}\text{s}\text{i}\text{z}\text{z}\text{u}\text{e}\text{d}}$