Kingbird Company's net income for $2025$ is $$54,900.$ The only potentially dilutive securities outstanding were $800$ options issued

during $2024,$ each exercisable for one share at $$6.$ None has been exercised, and $10,200$ shares of common were outstanding during

The average market price of Kingbird's stock during $2025$ was $$25.$

a$.$ Compute diluted earnings per share. $($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

Diluted earnings per share

$

b$.$ Assume the same facts as those assumed for part $($a$),$ except that the $800$ options were issued on October $1,2025($rather than in

$.$ The average market price during the last $3$ months of $2025$ was $$25.($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

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PLEASE ANSWER B

b$.)$ diluted earnings per share $=?$