First, check if finalSum is divisible by 2. If it isn’t, then we cannot split it into even integers.

Let k be the number of elements in our split. As we want the maximum number of elements, we should try to use the first k - 1 even elements to grow our sum as slowly as possible.

Thus, we find the maximum sum of the first k - 1 even elements which is less than finalSum.

We then add the difference over to the kth element.