Following is information taken from Tamarisk Inc.$\text{'}$s December $31,2023$ SFP:

$5\%$ bonds payable, $$6,069,000$ maturing December $31,2025,$

each $$1,000$ bond convertible into $22$ common shares

$$6,069,000$

$8\%$ bonds payable, $$5,192,000,$ maturing December $31,2026,$

each $$1,000$ bond convertible into $30$ common shares at any time up to December $31,2026$

Cumulative preferred shares, $$5,$ no$-$par value, convertible at

$1$ preferred share for $4$ common shares, $53,900$ shares outstanding

$$1,078,000$

Common shares, no par$-$value, $3,081,000$ shares outstanding

Tamarisk's net income for $2023$ was $$8,579,400,$ and the company was subject to an income tax rate of $20\%.$ Both classes of were outstanding the entire year, as were the preferred shares. The weighted$-$average number of common shares outstand the period was $3,613,000.$

$($a$)$

Calculate the income effect of the dividends on the preferred shares.

Determine an incremental per share effect for $5\%$ bonds. $($Round earnings per share to $3$ decimal places, e$.$g$.15\mathrm{.}257.)$

$\backslash$table$[[$Potentially dilutive security,$\backslash$table$[[$Incremental$],[$Numerator Effect$]],\backslash$table$[[$Incremental$],[$Denominator Effect$]],$EPS$],[5\%$ Bonds,,,$