For 2010, the Seeger Corporation reports net income of $600,000. The company has 300,000 shares of common stock outstanding throughout the current year. In addition, the company issued 900 convertible bonds at face value several years ago. Each bond had a face value of $1,000 and was convertible into 40 shares of common stock. These bonds paid interest of 8 percent per year. All of these bonds were converted into common share on October 1, 2010. The total interest expense for these bonds for the first nine months of 2010 was $54,000. The effective income tax rate is 20 percent. What was diluted earnings per share (rounded) for 2010?

A. $1.95

B. $2.00

C. $2.08

D. $1.91