Rose Corporation has a stock purchase plan with the following provisions. Each full-time employee with a minimum of one year's service may acquire from Rose Corporation, its common stock, $10 par, through payroll deductions at 5% below the market price on the date selected by the employee for a stock purchase (the exercise date). The exercise decision must be made within one year from the payroll deduction date. Employee Deeter signed a payroll deduction agreement form on January 1, 2020, for $70 per month. At that date, the market price of the stock was $27 per share. At the end of 2020, Deeter requested that stock be purchased equal to the amount Deeter accumulated as a deposit. At that date, the market price of the stock was $25 per share. How many whole shares was Deeter able to purchase under the plan