我有个问题想请教

一个公司有个option for 100,000 shares outstanding that may be exercised at the discretion of the option holder no earlier than june 30,2003. the exercise price is $40 per share. the market price of carolina shares was $30 on december 31,2001 and was priced at an average of $32 during 2001

a, not include the options because they are antidilutive

b, include the options because they could dilute earnings

c, not include the options because they cannot be exercised until june 30,2003

d, include the options because the shares declined in price during 2001

这个题答案是a

但是我想问如果这个option是不能在2003年之前exercise，那么它不应该include在计算中的。

c 为什么不对

谢谢