On April 1, 2019, Gino Co. issued at par $200,000 of 9% convertible bonds. Each $1,000 bond is convertible into 20 shares of common stock. No bonds were converted during 2019. Gino had 40,000 shares of common stock outstanding at January 1, 2019 and issued 20,000 shares of common stock on July 1, 2019. Gino's 2019 net income was $150,000 and the income tax rate was 40%. Compute Gino's EPS and diluted earnings per share for 2019 (rounded to the nearest penny)