Baldwin Company had 60,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 40,000 shares of common stock. The company had outstanding fully vested incentive stock options for 30,000 shares exercisable at $12 that had not been exercised by its executives. The average market price of common stock for the year was $14. What number of shares of stock (rounded) should be used in computing diluted earnings per share? Multiple Choice 64,286. O d 94.286 O O 115,000. 85,000