for this problem I know the answer is B but i dont understand how to get to this solution.

44. Baldwin Company had 4, shares of common stock outstanding on January 1, 2016. On April 1, 2016, the company issued 2G,D shares ofcommon stock. The compan}F had outstanding fully vested incentive stock options for l,l} shares exercisable at Sl that had not been exercised by its executives. The average market price of connnon stock for the year was $12. What number of shares of stock (rounded) should be used in computing diluted earnings per share? a. 55,000. 5. 55,551. 5. 55,000. 5. 45,551