Which of the following does NOT give rise to potential common shares? a. Non-convertible preferred shares b. Convertible preferred shares c. Convertible debt d. Options/warrants On November 1, 2023, Ohio Co, issued 12,000, $1,000 par value, 6% convertible bonds. Each bond is convertible into 15 common shares. Ohio's tax rate is 30%. No bonds were converted in 2023 . What is the interest expense avoidable, net of tax for Ohio's year ending DECEMBER 31, 2023? a. $720,000 b. $504,000 c. $120,000 d. $84,000