Kasravi Co. had net income for 2021 of $600,000. The average number of shares outstanding for the period was 200,000 shares. The average number of shares under outstanding options, at an option price of $30 per share, is 12,000 shares. The average market price of the common stock during the year was $163. What should Kasravi Co. report for diluted earnings per share for the year ended 2021? (pick the closest answer) Select one: A. $2.83 B. $3.00 C. $2.97 D. $2.86