Suppose you are managing a stock portfolio currently valued at $$2$ million that has a portfolio beta of $1\mathrm{.}40$ and you are interested in call option overwriting to raise additional funds. If the S&P $100$ index recently closed at $541\mathrm{.}86$ and a February $580$ OEX $100$ call option contract has a premium of $7\mathrm{.}30,$ what is the maximum number of contracts you could write on a cash account basis using the stock portfolio as collateral?

a$.26$

b$.36$

c$.46$

d$.56$