(6 points) V Company is a calendar-year firm with 600 million common shares outstanding throughout 2018. As part of its executive compensation plan, at January 1, 2017, the company had issued 60 million executive stock options permitting executives to buy shares of stock for $10 each within the next eight years, but not prior to January 1, 2020. The fair value of the options was estimated on the grant date to be $3 per option. The company's net income was $240 million in 2018. Its income tax rate is 40%. The average market price of the stock during 2018 was $12 per share. Required: Basic earnings per share is $0.40. Determine diluted earnings per share (rounded to four decimal places) for DJ in 2018