$22.$

Wilchorse Corporation purchased Sheffield Inc. and agreed to give stockholders of Sheffield $49700$ additional shares in $2027$ if Sheffield's net income in $2026$ is $$595000$ or more; in $2025$ Sheffield's net income is $$618000.$ Wildhorse has net income for $2025$ of $$1492000$ and an average number of common shares outstanding of $491000$ shares. What should Wildhorse report as earnings per share for $2025?$