Ivanhoe Limited purchased 50,000 call options during the year. The options give the company the right to buy its own common shares for $7 each. The average market price during the year was $10 per share. Assume that Ivanhoe also wrote put options that allow the holder to sell 50,000 of Ivanhoes shares to Ivanhoe at $11 per share. Calculate the incremental shares outstanding for Ivanhoe Limited.