When a company's only potential common shares are convertible bonds:

A$)$ Diluted EPS will be smaller if the bonds are actually contserted than if the bonds are not converted.

B$)$ The effect of conversion on diluted EPS cannot be determined without additional information.

C$)$ Diluted EPS will be the same whether or not the bonds are converted.

D$)$ Diluted EPS will be greater if the bonds are actually converted than if they are not converted.