$1.$ Two years after Venice Partners invested $$1,400,000$ into Invisibilia, Inc. $($from our preferred funding class example Round $2)$ Invisibilia, Inc. had a successful initial public offering $($IPO$)$ on May $31,2022.$ In the IPO, Invisibilia, Inc. sold $5,500,000$ common shares for cash totaling $$220,000,000.$ In connection with the IPO, Invisibilia, Inc. granted stock call options with a weighted$-$average $$30$ exercise price for $300,000$ common shares to Mark Maker and $700,000$ common shares to Antonio Merchant of Venice Partners. Also, in connection with the IPO, Kayu Rockchalk was granted stock call options with a weighted$-$average $$55$ exercise price for $350,000$ common shares.

For the year ended August $31,2022,$ Invisibilia, Inc.$\text{'}$s net income was $$2,500,000$ and its stock price increased $25\%$ from its IPO price per share. Invisibilia$$s weighted$-$average common shares outstanding for the year ended on August $31,2022$ were $1,395,503$ shares. Moreover, on August $312022$ Invisibilia$$s total common shares outstanding, as of that day, were $5,504,000.$

A$.$ As of August $31,2022,$ what was Invisibilia, Inc.$\text{'}$s basic earnings per share? $[$Round result to $4$ digits and show your work for credit.$]1$ point

B$.$ As of August $31,2022,$ how many stock options of Invisibilia, Inc. were "out$-$of$-$ the$-$money"? Show your work for credit. $1$ point

C$.$ As of August $31,2022,$ how many additional common shares will be dilutive $[$issued$]$ from the stock options? $[$Hint: You must use the treasury method just like we did during lecture to answer this question.$]$ Show your work for credit. $1$ point

D$.$ As of August $31,2022,$ what was Invisibilia, Inc.$\text{'}$s fully$-$diluted earnings per share $($round to $4$ digits$)?$ Show your work for credit. $1$ point

E$.$ As of August $31,2022$ what was Invisibilia, Inc.$\text{'}$s equity market capitalization value? Show your work for credit. $1$ point