During 2015,Furry Kittens Inc.(FKI)had three series of employee stock options outstanding,details of which follow:
• Options A entitle employees to purchase 60,000 ordinary shares for $58.00 each.This series of options was granted on February 1,2013 and expires on June 30,2015.
• Options B entitle employees to purchase 10,000 ordinary shares for $62.00 each until December 31,2016 and $59.00 thereafter.This series of options was granted on June 1,2012 and expires on December 31,2019.
• Options C entitle employees to purchase 45,000 ordinary shares for $57.00 each.This series of options was granted on April I,2015 and expires on December 31,2018.
The average market price of FKI's ordinary shares for the year ended December 31,2015 was $60.00.
Requirements:
a.For each of the options series,indicate whether they are dilutive or anti-dilutive in nature in 2015 and provide the reason why.
b.For each of the options series that are dilutive,determine the number of incremental shares to be notionally issued.

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The Answer of During 2015,Furry Kittens Inc.(FKI)had three series of employee stock options outstanding,details of which follow:
• Options A entitle employees to purchase 60,000 ordinary shares for $58.00 each.This series of options was granted on February 1,2013 and expires on June 30,2015.
• Options B entitle employees to purchase 10,000 ordinary shares for $62.00 each until December 31,2016 and $59.00 thereafter.This series of options was granted on June 1,2012 and expires on December 31,2019.
• Options C entitle employees to purchase 45,000 ordinary shares for $57.00 each.This series of options was granted on April I,2015 and expires on December 31,2018.
The average market price of FKI's ordinary shares for the year ended December 31,2015 was $60.00.
Requirements:
a.For each of the options series,indicate whether they are dilutive or anti-dilutive in nature in 2015 and provide the reason why.
b.For each of the options series that are dilutive,determine the number of incremental shares to be notionally issued.