Delta Ltd. has net income of $3,000,000 and 1,100,000 shares outstanding. Its common stock is currently selling for $33 per share. It needs to raise 3,400,000 in funds for a new asset. Its investment dealer plans to sell an issue of common stock to the public for a spread of 3.0% on offer price. How much must Delta's after-tax income increase to prevent dilution of EPS? Note: Remember to round the number of additional shares to the closest integer