The following convertible securities will have a dilutive impact on earnings per share:

(1) 10% convertible preferred stock with dividends of $7,000 declared during the year and shares convertible into 2,500 common shares (2) 6% convertible bonds with interest expense (net of taxes) of $8,000 and convertible into 3,500 common shares (3) 8% convertible bonds with interest expense (net of taxes) of $5,000 and convertible into 1,600 common shares

a)	1, 2, 3
b)	3, 1, 2
c)	2, 1, 3
d)	1, 3, 2