Which statement would be most consistent with the Treasury Stock Method of calculating diluted earnings per share:

	A.	The current market price of a Company's common shares has no bearing on the calculation of earnings per share
	B.	The best possible investment for a company is in its own common shares.
	C.	The main concern with the Treasury Stock Method is that it is always anti-dilutive to per share earnings.
	D.	It is more conservative to use basic shares outstanding than diluted share outstanding when calculating EPS