Which statement best reflects the issues associated with the computation of diluted earnings per share?

A$.$Diluted earnings per share represent the potential impact of all shares of common stock.

B$.$When presenting comparative financial statements, the impact of convertible bonds must be included for both years.

TC$.$he impact on the denominator is always the determinate of whether or not to use diluted earnings per share.

D$.$Common stock options are considered dilutive when the average market price is greater than the option price.