Garcia Company granted 36 million of its no par common shares to executives, subject to forfeiture if employment is terminated within three years. The common shares have a market price of $12 per share on January 1, 2023, the grant date of the restricted stock award. When calculating diluted EPS at December 31, 2024, what will be the net increase in the weighted-average number of shares outstanding if the market price of the common shares averaged $12 per share during 2024?