Rockland SA reported net income of R$300,000 in 2022 and had 100,000 ordinary shares outstanding throughout the year. Also outstanding all year was R$800,000 of 10% bonds, which are convertible into 16,000 ordinary shares. The interest expense on the liability component of the convertible bonds was R$64,000. Rockland’s tax rate is 40%. Compute Rockland’s 2022 diluted earnings per share.