Nest Co$.$ issued $100,000$ shares of common stock. Of these, $5,000$ were held as treasury stock at December $31,$ year $1.$ During year $2,$ transactions involving Nest's common stock were as follows:

$\backslash$table$[[$May $3,1,000$ shares of treasury stock were sold.$],[$August $6,\backslash$table$[[10,000$ shares of previously unissued stock$],[$were sold.$]]],[$November $18,$A$.2-$for$-1$ stock split took effect.$]]$

Laws in Nest's state of incorporation protect treasury stock from dilution. At December $31,$ year $2,$ how many shares of Nest's common stock were issued and outstanding?

Shares

$\backslash$table$[[,$Issued,Outstanding$],[$a$.,220,000,212,000],[$b$.,220,000,216,000],[$c$.,222,000,214,000],[$d$.,222,000,218,000]]$