January 1, 2018, Woody Forrest Corporation Granted Executive Stock Options

January 1, 2018, Woody Forrest Corporation granted executive stock options to purchase 27,000 of its common shares at $7 each. The market price of common stock was $10 per share on December 31, 2018, and averaged $9 per share during the year then ended. There was no change in the 150,000 shares of outstanding common stock during the year. Net income for the year was $25,000. The number of shares to be used in computing diluted earnings per share for the quarter is

A) 150,000
B) 156,000
C) 171,000
D) 177,000