In Computing EPS, Convertible Preferred Shares May Increase the Number

In computing EPS, convertible preferred shares may increase the number of shares outstanding:

A) Only in a complex capital structure, whether or not they have been converted.
B) In a simple capital structure, whether or not they have been converted.
C) In a complex capital structure and a simple capital structure, whether or not they have been.converted.
D) In a complex capital structure only if they have been converted.