Johnson Corp has net income of 180,000 for the year ended 12/31/2020, including $10,000 of income tax expense. During the year they declared $10,000 in Preferred Stock dividends which were not paid until 2021 and paid $15,000 for dividends declared in 2019. Johnson Corp had 30,000 shares of stock outstanding at the beginning of the year, and on April 1st issued an additional 20,000 shares. As of 1/1/2020, management has been awarded options for 15,000 shares of common stock and were awarded options for an additional 5,000 shares of common stock on 6/30/2020. Required: What is Johnson Corp's Diluted Earnings Per Share the year ended 12/31/20