ABC IncBegan Business on January 1, 2014

ABC Inc.began business on January 1, 2014.Due to difficulties in getting the business started, 30 common shares were issued on January 1, 2014 to the organizers and 15 additional shares were sold on that date.The company wanted the market to hear about the shares.Therefore, the following share transactions were implemented during the year 2014: February 1: 2 for 1 stock split
April 1: 10 percent stock dividend
August 1: 5 for 1 stock split
December 1: 2 for 1 reverse stock split
The weighted average number of shares outstanding for 2014 was: (Rounded to the nearest whole number)

A) 146 shares.
B) 248 shares.
C) 180 shares.
D) 64 shares.