16. The following information pertains to Torque Corp.'s outstanding stock for 2021: Common stock, S1 par value Shares outstanding, 1/1/2021 2-for-1 stock split. 4/1/2021 Shares issued. 7/1/2021 60,000 30,000 Preferred stock, $10 par value, 6% cumulative Shares outstanding. 1/1/2021 12.000 How many shares should Torque use to calculate 2021 basic earnings per share? A) 120,000 B) 135,000 C) 150,000 D) 162,000