Which Statement Below Is TRUE Regarding EPS and a Company's

Which statement below is TRUE regarding EPS and a company's financial statements?

A) An EPS figure should be calculated and presented for each significant element of net income on the income statement.
B) EPS is based on the weighted-average shares of preferred stock outstanding for an accounting period.
C) EPS based on the actual outstanding number of common shares of stock is called diluted EPS.
D) The EPS calculation never takes into consideration preferred stock or preferred stock dividends.