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Sandhill Corporation earned net income of $230,000 in 2020 and had 80,000 common shares outstanding throughout the year. Also outstanding all year was $900,000 of 10% bonds that are convertible into 29,000 common shares. Sandhill's tax rate is 35%. Calculate Sandhill's 2020 diluted earnings per share. For simplicity, ignore the IFRS requirement to record the debt and equity components of the bonds sepamtely. (Round answer to 2 decimal places, e.g. 15.25.)