On December 31, 2021 Brittany Corp.'s long term liabilities and stockholders' equity include: $6,000,000 of 4% bonds payable. The bonds are convertible into 48,000 shares of common stock. 200,000 shares of preferred stock issued and outstanding, $100 par, 4% dividend. 2,000,000 shares of common stock issued and outstanding, $3 par. 80,000 common stock options outstanding with an exercise price of $72.00. During 2022: 180,000 shares of common stock were repurchased for the treasury on August 1. Dividends of $4.00 per share were paid to preferred shareholders and $1.80 per share to common shareholders. Net income of $14,500,000 was reported on the income statement. Bittan's tax rate was 21%. The average price of Brittany's common stock was $80.00 per share. Required: Calculate Brittany's 2022 basic and diluted earnings per share. Show the work.