At January $1,2024,$ Central Corporation had $100$ million common shares and $10$ million $8\%$ cumulative $$100$ par preferred shares outstanding. On September $1,2024,$ Central sold $30$ million additional shares of common stock. Incentive stock options to purchase $20$ million shares of common stock after July $1,2023,$ at $$18$ per share, were outstanding at the beginning and the end of $2024.$ The average market price of Central's common stock was $$24$ per share during $2024.$ Central also had $4\%,$ $$100$ million convertible bonds outstanding on January $1,2024.$ These bonds were convertible into $10$ million common shares. Central's net income for the year ended December $31,2024,$ was $$300$ million. The effective income tax rate was $25\%.$ Central's $2024$ diluted EPS would be: $$ $$1\mathrm{.}78$ O $$1\mathrm{.}80$ O $$1\mathrm{.}76$ $$1\mathrm{.}82$