Smock Corporation Had 30, 000 Shares of Common Stock Outstanding

Smock Corporation had 30, 000 shares of common stock outstanding during the year.In addition, there were compensatory stock options to purchase 3, 000 shares of common stock at $20 a share outstanding the entire year.The average market price for the common stock during the year was $36 a share.The unrecognized compensation cost (net of tax) relating to these options was $4 a share.The denominator to compute the diluted earnings per share is

A) 31, 000
B) 31, 333
C) 31, 667
D) 33, 000