When Preparing Financial Statements the Accounting Consideration of Convertible Bonds

When preparing financial statements the accounting consideration of convertible bonds include:

A) adding shares from conversion to shares outstanding in the numerator of the diluted earnings per shares calculation.
B) the effect of convertibles on basic earnings per share.
C) adjusting after tax earnings in the denominator of the diluted earnings per shares calculation.
D) redefining earnings to add the costs related to the convertible securities to the numerator of the EPS ratio.