Current Attempt in ProgressWaterway Inc. had net income for the current year ending December $31,2023$ of $$954,330.$ During the entire year, there were $501,000$ common shares outstanding. The company had two classes of preferred shares outstanding: the Class A preferred shares were $$2\mathrm{.}29$ cumulative shares of which $12,000$ were outstanding, and were convertible to common shares at a rate of $1$:$1.$ There were $102,000$ $$5\mathrm{.}29$ Class B non$-$cumulative preferred shares outstanding that were also convertible at a rate of $1$:$1.$ Waterway had outstanding a $$1,000,000,6\%$ bond issued at par in $2012$ that was convertible to $21,000$ common shares. The company also had outstanding a $$1,000,000,5\%$ bond issued at par in $2013$ that was convertible to $26,000$ common shares. No dividends were declared or paid this year. Waterway's tax rate is $37\%.$

Determine an incremental per share effect for the Class B preferred shares. $($Round earnings per share to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

$\backslash$table$[[$Potentially dilutive security,$\backslash$table$[[$Incremental$],[$Numerator Effect$]],\backslash$table$[[$Incremental$],[$Denominator Effect$]],$EPS$],[$Class B preferred shares,$$,,$$