At January $1,2023,$ Ivanhoe Corp. had $206000$ common shares outstanding $($no preferred shares issued$).$ On July $1,2023,$ the

corporation issued $239000$ shares, and reported net income of $$312480$ for calendar $2023.$ Basic earnings per share for $2023$ would

be

$$2\mathrm{.}61.$

$$0\mathrm{.}96.$

$$0\mathrm{.}69.$

$$1\mathrm{.}31.$