$40,000$ shares of common stock were issued for cash. Foyle also had unexercised stock options to purchase $32,000$ shares of common stock at $$15$ per share outstanding at the beginning and end of $2018.$ The average market price of Foyle's common stock was $$20$ during $2018.$ What is the number of shares that should be used in computing diluted earnings per share for the year ended

December $31,2018?$

a$.878,000$

b$.850,000$

c$.882,000$

d$.858,000$