15. ABC Inc. had 20,000 ordinary shares issued and outstanding at December 31, 20X8. On July 1, 20X9 anadditional 20,000 shares were issued for cash. ABC also had share options outstanding at the beginningand end of 20X9 which allow the holders to purchase 30,000 ordinary shares at €25 per share. Theaverage market price of ABC’s ordinary shares was €30 during 20X9. The number of shares to be usedin computing diluted earnings per share for 20X9 is
(A) 35,000
(B) 45,000
(C) 60,000
(D) 70,000