Thomas Co issued stock options on September 30 Year 5, for the purchase of 10,000 shares of common stock at $10 per share None of these option have been exercised. On January 1, Year 6. Thomas had 100,000 shares of common stock outstanding. On March 31, Year 6 Thomas issued 40,000 shares of common stock if the average market price of the common stock for Year 6 was $12.50 and the market price on December 31, Year 6, was $15.00, what is the denominator of the DEPS calculate for the year? A) 138.000 B) 133.333 C) 137.000 D) 130,000