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Roof Top SA, Geneva had 120000 common shares outstanding through out the year. It also had warrants outstanding for 20000 shares with strike price of

Roof Top SA, Geneva had 120000 common shares outstanding through out the year. It also had warrants outstanding for 20000 shares with strike price of CHF 48 per share. Roof Top average stock Price was CHF 36 and year-end price was CHF 60.

How many shares should be used in computing Roof Top diluted EPS?

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