On December $31,2023,$ BCD Company had $100,000$ shares of common stock outstanding and $34,000$ shares of $5\%,$ $$50$ par, cumulative preferred stock outstanding. On February $28,2024,$ BCD purchased $28,000$ shares of common stock on the open market as treasury stock paying $$44$ per share. BCD sold $6,400$ treasury shares on September $30,2024,$ for $$49$ per share. Net income for $2024$ was $$184,905.$ Also outstanding during the year were fully vested incentive stock options giving key officers the option to buy $54,000$ common shares at $$44.$ The market price of the common shares averaged $$54$ during $2024.$Required:Compute BCD$\text{'}$s basic and diluted earnings per share for $2024.$