Dulce Corporation had 180,000 shares of common stock outstanding during the current year. There were also fully vested options for 12,000 shares of common stock were granted with an exercise price of $20. The market of the common stock averaged $25 for the year. Net income was $4.6 million. What is diluted EPS?

a. 25.56

b.25.22

c. 23.96

d. 27.38