Mazda's earned net income of $200,000 in 2020 and had 91,000 common shares outstanding throughout the year. Also outstanding all year was $740,000 of 10% bonds that are convertible into 27,000 common shares. Mazda's tax rate is 30%. Calculate Mazda's 2020 diluted earnings per share. For simplicity, ignore the IFRS requirement to record the debt and equity components of the bonds separately. (Round answer to 2 decimal places, e.g. 15.25.)