RSU - Calculation of Dilutive shares

Regarding the calculations for the RSU, shouldn’t the dilutive shares = 0.750M (1m X 3/4 unvested) - 0.352 M = 0.398M instead? Why does the official answer not deduct the number of RSUs that were vested for the year (1M X 1/4 = 0.25M)

Note: Example question in this post was extracted from Schweser Textbook. In the official CFA notes, when accounting for potential dilutive RSU shares after 1 year period, the number of vested shares in that 1 year was removed from the oustanding RSU shares used in the calculation for dilution to calculate the remaining unvested quantity of shares. (Outstanding unvested RSU at the end of year = Unvested RSUs issued at start of year - vested RSUs during the year)