Foster, Inc. began operations on January 1, 2021. On that date, Foster issued 800,000 shares of $1 par common stock and 100,000 shares of $10 par, 6% convertible preferred stock. Each preferred share is convertible into two common shares. Foster paid $60,000 preferred stock dividends and $20,000 common stock dividends during the year but had no additional transactions related to stock issuances/repurchases. Net income was $1,500,000. How much lower was diluted EPS than basic EPS for 2021