The following information was extracted from Smurm Corporation's 2006 annual report: Common Stock Shares outstanding 12/31/2006 64,000,000 Option information 900,000 options, each to purchase one common share at $25 per share Market price of stock Average for the year Beginning of the year End of the year $ 60 $ 65 $ 58 Net income for 2006 $256,000,000 Diluted earnings per share for 2006 was: O A. $3.97 O B. $3.94 O C. $4.00 O D. $3.90