Which of the following describes diluted EPS? A. A hypothetical measure of company earnings attributable to each common shareholder assuming a dilutive securities have been converted to common shares B. An actual measure of company earnings attributable to each common shareholder assuming all dilutive securities that were exercised in the year have been included C. A hypothetical measure of company earnings attributable to each common shareholder assuming dilutive securities that are allowed to be converted have been converted to common shares D. An actual measure of company earnings attributable to each common shareholder assuming all dilutive securities that are allowed to be converted have been converted to common shares