1. Which statement is correct about diluted EPS?

A、The incremental EPS of the least dilutive item is compared to the basic EPS.;

B、The incremental EPS of the most dilutive item is compared to the basic EPS.;

C、If the incremental EPS is higher than the basic EPS, the item is dilutive.;

D、If the incremental EPS is lower than the basic EPS, the item is anti-dilutive.