单选题 Assume that the exercise price of an option is $11, and the average market price of the stock is $16. Assuming 1039 options are outstanding during the entire year, what is the number of shares to be added to the denominator of the Diluted EPS?

A、

A. 289.
B、

B. 1039.
C、

C. 325.

【正确答案】 C

【答案解析】(1039 options) ($11) = $11429 $11429/$16 per share 1039 -714 =325 shares or [ (16-11)/16]×1039 =325.