单选题 During 2000, Rory, Inc. , reported net income of $15000 and had 2000 shares of common stock outstanding for the entire year. Rory also had 2000 shares of 10% , $50 par value preferred stock outstanding during 2000. During 1998, Rory issued 100, $1000 par, 6% bonds for $100000. Each of these is convertible to 50 shares of common stock. The tax rate is 40%. Assuming these bonds are dilutive, basic earnings per share(EPS) and diluted EPS for Rory are closest to : Basic EPS Diluted EPS ①A. $2.50 $0.71 ②B. $2.50 $1.23 ③C. $2.88 $0.71