Rai Corporation had $180,000$ shares of common stock outstanding during the current year. There were also fully vested options for $13,000$ shares of common stock were granted with an exercise price of $$20.$ The market price of the common stock averaged $$25$ for the year. Net income was $$4\mathrm{.}7$ million. What is diluted EPS $($rounded$)?$

Multiple Choice

$$26\mathrm{.}11$

$$25\mathrm{.}74$

$$24\mathrm{.}35$

$$ $$28\mathrm{.}14$