When determining earnings per share, interest expense, net of income taxes, on convertible bonds that are dilutive should:

a) Be deducted from net income from both the basic EPS and the diluted EPS calculation

b) Not be deducted from net income for basic EPS, but deducted for the diluted EPS calculation

c) Be added back to net income for both basic EPS and the diluted EPS calculation

d) not be added back to net income for basic EPS, but added back for the diluted EPS calculation