Sheridan Limited purchased 40,800 call options during the year. The options give the company the right to buy its own common shares for $8 each. The average market price during the year was $13 per share. Calculate the incremental shares outstanding for Sheridan Limited.

The Answer has a $ before that

And i also tried the answer 15192 and 204,000 (15192 x 13) and they are both wrong.

The book stated: Purchase option will always be antidilutive because they will only be exercised when are in the money and this will always be favourable to the company. They are therefore not considered in the calculation.