Question $5$

The average market price of an engineering service company's stock over the year of $2022$ was $$40,$

and the price at the end of the year of $2022$ was $$50.$ Furthermore, the company issued $20,000$ options

in July $1^{st}$ of $2022,$ each exercisable for one common stock with an exercise price of $$30.$

What is the incremental shares increase while calculating the engineering service company's diluted

earnings per share?

$(20$ marks$)$