On January $1,2024,$ Woody Forrest Corporation granted executive stock options to purchase $45,000$ of its common shares at $$7$ each. The market price of common stock was $$28$ per share on December $31,2024,$ and averaged $$9$ per share during the year then ended. There was no change in the $168,000$ shares of outstanding common stock during the year. Net income for the year was $$43,000.$ The number of shares to be used in computing diluted earnings per share for the quarter is: