64. Assume U.S. GAAP (generally accepted accounting principles) applies unless
otherwise noted.
An analyst gathers the following information about a company:
Average market price per share of common stock during the year $40
Exercise price per share for options on 50,000 common shares $50
Exercise price per share for warrants on 20,000 common shares $30
Using the treasury stock method, the number of incremental shares used to
compute diluted earnings per share is closest to:
A. 5,000.
B. 15,000.
C. 20,000.
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