A firm grants 2,000 restricted stock awards on January 1, 2020. The awards vest on December 31, 2022. The fair value of the awards on grant date is $12. Net Income for the firm is $40,000, including interest expense of $6,000 The tax rate is 25% The average stock price for 2020 is $20 6,000 common shares were issued and outstanding for the entire year What is diluted EPS for FY 2020? O $5.71 O $5.00 O $5.56 O $6.67 O $6.18