Which statement is FALSE? Select one: a. Diluted EPS is never higher than Basic EPS b. Use of the "Treasury Stock Method" determines the effect of convertible bonds on Diluted EPS c. Bond interest expense is the cash interest paid plus the discount amortized that period d. Bond interest expense is the cash interest paid less the premium amortized that period

Heather has been an active participant in a defined benefit plan for 19 years. during her last 6 years of employment, heather earned $42,000, $48,000, $56,000, $80,000, $89,000, and $108,000, respectively (representing her highest-income years). calculate heather’s maximum allowable benefits from her qualified plan (assume that there are fewer than 100 participants). assume that heather’s average compensation for her three highest years is $199,700. calculate her maximum allowable benefits.