Ivanhoe Corporation had nat income of $$49,000$ for the year ended Dacamber $31,2023,$ and waighted avarage number of common

shares outstanding of $10,000.$ The following information is provided resarding the capital structure:

$696$ comvertible dabt, $260$ bands each convertible into $46$ common shares. The bonds were outstanding for the antire year.

The income tax rate is $4096.$ The bonds wers issued at par $($ $$1,000$ par bond$).$ No bonds ware convartad during the yaar.

$296$ comvertible, cumulative $$100$ praferred shares, $1,000$ shares issued and outstanding. Each preferred share is conwertible

into $2$ common shares. The preferred shares ware issued at par and were outstanding the entire year. No shares wers

convarted during the ysar.

$($a$1).$

$($a$2)$

$($c$1)$

$($c$2)$

$($c$3)$

$($c$4)$

$($c$5)$

Calculate the diluted earnins per share for $2023,$ using the if$-$convarted method. For simplicity, inore the racuirsmant to record

the dabt and equity components of the bonds separataly. $($Round earnings per share to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$