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Fully vested incentive stock options exercisable at $68 per share to obtain 27,000 shares of common stock were outstanding during a period when the average

Fully vested incentive stock options exercisable at $68 per share to obtain 27,000 shares of common stock were outstanding during a period when the average market price of the common stock was $80 and the ending market price was $80.

What will be the net increase in the weighted-average number of shares outstanding due to the assumed exercise of these options when calculating diluted earnings per share?

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