Ivanhoe Corp's net income for 2023 is $164,450. The only potentially dilutive securities outstanding were 1,500 call options issued during 2022 , with each option being exercisable for one share at $16. None have been exercised, and 25,000 common shares were outstanding during 2023 . The average market price of the company's shares during 2023 was $20. (a) Calculate diluted earnings per share for the year ended December 31, 2023. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share