As of Jan 2, 2021, Finland Co. issued at par $600,000, 9% convertible bonds. For every $1,000 of bond, the holders can convert them into 30 shares. During 2021, no bonds were converted. During 2021, there were 100,000 common shares outstanding (no preferred shares issued). Finland's 2021 net income was $320,000 and their tax rate was 30%. What would Finland's DILUTED EPS be for 2021? O a. $3.03. O b. $3.20. O c. $2.71. O d. $3.58