At December 31, 2020, a technology company had 200,000 common shares outstanding (no preferred shares issued). In addition, the corporation had the following call options outstanding 90,000 stock options - Series E were granted to certain executives on December 31, 2019 which gave them the right to purchase company shares at the option price of $ 30 per share. 60,000 stock options - Series A were issued to investors on April 1, 2020 which gave the holder the right to purchase company shares at the option price of $40 per share. . 108,000 stock options - Series B were issue to investors on November 1, 2020 which gave the holder the right to purchase company shares at the option price of $60 per share. None of these options have yet been exercised. The average market price of Spaniel's common shares during 2020 was $ 50. What is the number of shares that should be used in calculating diluted earnings per share for 2020? For this question, type your answer in the space given