Falcon Co. had net income for 2019 of $600,000. The average number of common shares outstanding for the period was 180,000 shares. On January 1, 2019, Falcon granted 2,000 stock options, and each option entitled the holder to purchase 6 shares of common stock at a price of $8 per share. The average market price of the common stock during the year was $20. What should Falcon Co. report for diluted earnings per share for the year ended December 31, 2019 using the treasury stock method? $4.00 O $3.21 O $3.33 $3.72