Ivanhoe Corporation had 793000 shares of common stock outstanding at December 31, 2025. In addition, it had 152000 stock options outstanding which gave executives the right to purchase shares of Ivanhoe's stock at an option price of \$37 per share. The average market price of Ivanhoe's common stock for 2025 was $50. What number of shares should be used in computing diluted earnings per share for the year ended December 31,2025 ? 793000 832520 905480 846405 On May 1, 2025, Cullumber Ca. issued $2400000 of 8% bonds at 103. The bonds are due on April 30.2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Cullumber's $15 par value common stock were attached to each $1000 bond. The bonds without the warrants would sell at 96 . On May 1, 2025, the fair value of Cullumber's common stock was $35 per share and of the warrants was $2. On May 1, 2025, Cullumber will record a discount of $26880. premium of $72000. discount of $24000. discount of $96000