Steps in Calculating Diluted EPS Include the Following Except

Steps in calculating diluted EPS include the following except:

A) Identify options outstanding at the end of the period
B) Identify any convertible senior debt or shares that actually converted during the period.
C) Rank the items from the least dilutive to the most dilutive.
D) Determine if the options exercised were in-the-money and thus dilutive.