What is the fully diluted number of shares outstanding for Pinder Co?

Pinder Co. currently has 100 million shares outstanding, which are trading at $12 per share. Additionally, it has issued three tranches of stock options to its management to enhance managerial incentives and reduce agency costs. The first tranche consists of 1.25 million (call) options with an exercise price of $9. The second tranche consists of 1 million options with an exercise price of $10. The third tranche consists of 2.25 million options with an exercise price of $15. Pinder Co accounts for these stock options using the treasury stock method. Pinder Co has also issued $100 million in convertible bonds with a conversion price of $20. Pinder Co accounts for this convertible bond using the if-converted method. What is the fully diluted number of shares outstanding for Pinder Co?

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