Which of the following securities would be dilutive for a company with basic earnings per share of $12.18 and a tax rate of 25%?

A) 15,000 incentive stock options with an exercise price of $12.18
B) 10,000 restricted stock units with a fair market value of $12.18 per share
C) 20,000 stock warrants with an exercise price of $12.18 per share
D) 5,000 convertible bonds with a conversion price of $12.18 per share