At December 31, 2022, Martinez Ltd. had 500000 common shares outstanding (no preferred shares issued), On October 1,2023 , an additional 100000 common shares were issued. In addition, Martinez had $5002000,8% convertible bonds outstanding at December 31, 2022, which are convertible into 239000 common shares; however, no bonds were converted during 2023. Net income for calendar 2023 was $1507648. Assuming the income tax rate was 30%, the diluted earnings per share for 2023 would be $1.89$2.34$246$3.39