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B is corrent because the effect of assuming conversion of the 7% convertible bond would have the following effects on the numerator and denominator ($70 interest – $21 tax expense)/40 shares = $1.225 to 1 ratio, which would reduce the basic EPS of $1.29
A is incorrect because the preferred stock is not convertible and would not be used to calculate diluted earnings per share.
C is incorrect because the effect on the ratio would be ($100 ?? 6%)/4 = $1.5 to 1 ratio, which also is antidilutive.
D is incorrect because the 10% convertible bonds that can be converted into common stock would increase the numerator by $70 ($100 interest expense less $30 tax expense) and would increase the denominator by 20 shares. The ratio effect would be $70/20 = $3.5 to 1, which would be antidilutive.