Fitzroy Ltd Has the Following Potential Ordinary Shares on Issue

Fitzroy Ltd has the following potential ordinary shares on issue as at 30 June 2009: The closing price for Fitzroy Ltd shares on 30 June 2009 was $3.35 and the average share price for the period was $3.20.
Which of following statements is correct with respect to the determination of a dilutive security that is in accordance with AASB 133 "Earnings per Share"?

A) Executive options (issued on 1 July 2006) and employee options (issued on 1 July 2007) are both dilutive.
B) Executive options (issued on 1 July 2006) and employee options (issued on 1 July 2008) are both dilutive.
C) Employee options (issued on 1 July 2007) and employee options (issued on 1 July 2008) are both dilutive.
D) All the above potential ordinary shares are dilutive.
E) None of the given answers potential ordinary shares are dilutive