January 1 2018, Wini Inc, granted executive stock options to purchase 27000 of its common shares at $7each. The market price of common stock was 50 p share on December 31, 2018, and averaged $9 per share during the year then ended. There was no change in the 150.000 shares of outstanding common stock during the year. Net Income for the year was $25,000. The number of shares to be used in computing diluted earnings per share for the quarters Multiple Choice 172000 150.000 171000 156 000