Blue Inc. had net income for the current year ending December $31,2023$ of $$1,230,940.$ During the entire year, there were $509,000$

common shares outstanding. The company had two classes of preferred shares outstanding: the Class A preferred shares were $$2\mathrm{.}70$

cumulative shares of which $11,000$ were outstanding, and were convertible to common shares at a rate of $1$:$1.$ There were $110,000$

$$5\mathrm{.}70$ Class B non$-$cumulative preferred shares outstanding that were also convertible at a rate of $1$:$1.$ Blue had outstanding a

$$1,000,000,8\%$ bond issued at par in $2012$ that was convertible to $21,000$ common shares. The company also had outstanding a

$$1,000,000,7\%$ bond issued at par in $2013$ that was convertible to $26,000$ common shares. No dividends were declared or paid this

year. Blue's tax rate is $39\%.$

Calculate EPS. $($Round calculations of EPS to $3$ decimal places, e$.$g$.3\mathrm{.}545$ and provide final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$