Options on 1000 shares are outstanding at the beginning and end of current year. The exercise price is $20, the fair market value on grant date was $5 and the ave market price of the stock is $30. The options vest 4 years after the grant date which is one year after the end of the current year. The tax rate is 30%. Using the (modified ) treasury stock method, how many incremental shares outstanding result from the issue and buyback? Round your answer to the nearest whole share.