A company reported a net income of $$1,500,000$ and a weighted average of $30,000$ common shares outstanding. There are $5,000$ convertible preferred shares outstanding that paid an annual dividend of $$10.$ Each preferred share is convertible into $3$ shares of the common stock. The diluted EPS is closest to:

A$.$ $$33\mathrm{.}3$

B$.$ $$32\mathrm{.}2$

C$.$ $$48\mathrm{.}3$