Blossom Corporation earned net income of $$391,000$ in $2023$ and had $115,000$ common shares outstanding throughout the year. Also

outstanding all year was $$810,000$ of $10\%$ bonds that are convertible into $11,500$ common shares. Blossom's tax rate is $25\%.$

Calculate Blossom's $2023$ diluted earnings per share. For simplicity, ignore the IFRS requirement to record the debt and equity

components of the bonds separately. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share $($ANSWER IS NOT $3\mathrm{.}571)$