On December $31,2023,$ BCD Company had $100,000$ shares of common stock outstanding and $23,000$ shares of $7\%,$ $$50$ par, cumulative preferred stock outstanding. On February $28,2024,$ BCD purchased $17,000$ shares of common stock on the open market as treasury stock paying $$33$ per share. BCD sold $5,300$ treasury shares on September $30,2024,$ for $$38$ per share. Net income for $2024$ was $$173,905.$ Also outstanding during the year were fully vested incentive stock options giving key officers the option to buy $43,000$ common shares at $$33.$ The market price of the common shares averaged $$43$ during $2024.$Required:Compute BCD$\text{'}$s basic and diluted earnings per share for $2024.$Note: Do not round intermediate calculation. Round your answers to $2$ decimal places.