Smith Corporation had $30,000$ shares of common stock outstanding during the year. In addition, there were compensatory share options to purchase $3,000$ shares of common stock at $$20$ a share outstanding the entire year. The average market price for the common stock during the year was $$36$ a share. The unrecognized compensation cost $($net of tax$)$ relating to these options was $$4$ a share. What is the denominator to computer the dilated earnings per share?