Berclair Inc. reported $350 million net income for the year ended December 31, 2021. The weighted-average number of shares of common stock outstanding for 2021 was 246 million. No common shares were issued or repurchased during 2021. Also outstanding at December 31, 2021 were 30 million incentive stock options granted to key executives on September 13, 2013. The options were exercisable as of September 13, 2020, for 30 million common shares at an exercise price of $56 per share. During 2021, the market price of the common shares averaged $80 per share.

What amount should be reported as the diluted EPS on the income statement for 2021? Round the amount to the nearest cent.