Brick Co. has 170,000 shares of common stock outstanding at January 1, 2018. On May 1, 2018, it issued 30,000 additional shares of common stock. Outstanding all year were 12,000 shares of convertible cumulative preferred stock. Each share of the convertible preferred stock, which was dilutive in 2018, is convertible into one share of Bricks common stock. What is the number of shares that Brick should use to calculate 2018 diluted earnings per share? Multiple Choice

212,000

182,000

170,000

202,000