During the current year, Tseng Corporation had $318$ million shares of common stock outstanding. $$5,030,000$ of $4\%$ convertible bonds were issued at face amount at the beginning $0$ before tax of $$4\mathrm{.}24$ million and net income of $$3\mathrm{.}18$ million for the year. The bonds are convertible into $631,000$ shares of common. What is diluted EPS $($rounded$)?$

Multiple Choice