In 2020, Owl Co. had $900,000 net income with $100,000 declared common dividends, a 25% tax rate, and 200,000 common shares outstanding all year. On April 30, 2020, Owl issued its only dilutive security, $2,000,000, 6%, 9-year bonds at par, convertible to 60.000 common shares. What is Owl's 2020 diluted earnings per share? $3.81 $3.58 O $4.08 O $4.00