Cullumber Corp's net income for 2023 is $150,920. The only potentially dilutive securities outstanding were 1,500 call options issued during 2022, with each option being exercisable for one share at $12. None have been exercised, and 34,000 common shares were outstanding during 2023. The average market price of the company's share during 2023 was $15.

calculate the diluted earnings per share for the year ended December 31,2023