Assuming that Orwet has no convertible bonds outstanding, then for the year ending December 31, 2009 Orwet's diluted earnings per share are closest to:

Year ended December 31 (in millions) 2009 2008 Total sales 650.1 578.3 (500-2) (481.9) 96.4 149.9 Cost of sales Gross profit Selling, general, and administrative expenses Research and development Depreciation and amortization Operating income Other income Earnings before interest and taxes (EBIT) Interest income expense) (40.5) (27.6) (6.6) 75.2 (39.0) (22.8) (3.3) 31.3 75.2 31.3 (30.1) (15.8) Pre-tax income 45.1 15.5 Taxes (13.5) 31.6 (5.3) 10.2 Net income $27 $15 Price per share Shares outstanding (millions) Stock options outstanding (millions) 10.0 8.0 0.4 0.2 136.6 63.6 Stockholders' Equity Total Liabilities and Stockholders' Equity 555.1 386.7