Beaty Inc purchased Dunbar Co. and agreed to give stockholders of Dunbar Co. 10,000 additionaI shares in 2012 if Dunbar Co.?s net income in 2011 is $500,000; in 2010 Dunbar Co.?s net income is $520,000. Beaty Inc. has net income for 2010 of $100,000 and has an average number of common shares outstanding for 2010 of 100,000 shares. What should beaty report as diluted earnings per share for 2010? a. $222 b. $2.00 c. $182 d. $1.67