The Basic EPS Denominator Is Determined

The basic EPS denominator is determined:

A) As the total number of shares as of the end of the period
B) As the total amount of shares as of the beginning of the period adjusted for the number of shares issued
C) By including newly issued share only for the period before their issuance dates.
D) Without including shares reacquired during the period at all.
E) None of the above.