A company earned $414,000 net income during the current year. The common stock, with a par of $13, sold at an average market price of $44 per share during the year. Also outstanding were 63,000 stock options that could be exercised to purchase one share of common stock at $29 per share. No stock options were exercised during the year. What is the incremental number of shares under the Treasury Stock Method? (Round to the nearest integer if necessary. Remember to round in only the final step.)