calculating diluted eps: contingent shares in 2020, xonacs acquired realtest service. the acquisition agreement included a commitment by xonacs to the shareholders of realtest that if 2021 net income exceeded $150,000, an additional 30,000 shares of xonacs stock would be issued to the shareholders in 2022. realtest's net income in 2020 was $153,000. required a. how many contingent shares would xonacs recognize in its calculation of 2020 diluted eps?