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DEF Co. is a publicly traded company. For the most recent quarter, the average of analysts' forecasts for earnings per share was $2.50. In its quarterly earnings announcement, DEF reported net income of $3,458,780. The number of common shares outstanding was 1,378,000. DEF's main product is a hardware device that includes a free two-year service contract in the selling price. Based on management estimates, the company allocates a portion of revenues to the hardware device. which it recognizes immediately, and a portion to the service contract, which it defers and recognizes over the two years of the contract. Based on the disclosures, a higher percentage of revenue was allocated to hardware than in the past, with an estimated after-tax impact on net income of $27,000. What is the true camings per share (EPSY? $249 $2.46 $244 52.50