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Oriole Company purchased Sandhill Co. and agreed to give stockholders of Sandhill Co. 10900 additional shares in 2023 if Sandhill Co's net income in 2022

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Oriole Company purchased Sandhill Co. and agreed to give stockholders of Sandhill Co. 10900 additional shares in 2023 if Sandhill Co's net income in 2022 is $494000; in 2021 Sandhill Co.'s net income is $514000. Oriole Company has net income for 2021 of $445000 and has an average number of common shares outstanding for 2021 of 97000 shares. What should Oriole report as diluted earnings per share for 2021? $5.09 $4.12 $3.79 O $4.59

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