Treetop Corp. has a net loss (i.e., negative net income) of $3,400,000 for 2020. At January 1, 2020, Treetop had 2,500,000 shares of common stock outstanding. Treetop issued an additional 150,000 shares on April 1, and 80,000 more on July 1. On October 1, Treetop issued $5,500,000 of 4% convertible bonds at a premium of $110,000. Each $1,000 bond is convertible into 10 shares of common stock. No bonds have yet been converted. The number of shares to be used in computing diluted earnings per share for 2020 is

2,652,500 shares

2,666,250 shares

2,707,500 shares

2,730,000 shares