Use the following information to answer the following question: The following information was extracted from Smurm Corporation's 2002 annual report: Common stock Shares outstanding 12/31/01 --- 90 million New shares issued 4/1/02 --- 10 million Shares outstanding 12/31/02 --- 100 million Preferred stock $10 par, 10%, convertible into 2 shares of common stock, shares outstanding --- 50 million Options 1 million options, each to purchase one common share at $50 per share Market price of stock Average for year --- $75 Beginning of year --- $70 End of year --- $78 Preferred dividends paid --- $50,000,000 Net income for 2002 --- $350,000,000 Using the treasury stock method, the options would result in how many extra shares being recognized in the diluted EPS calculation? a. 500,000 b. 358,975 c. 333,333 d. 285,714