On January $1,2019,$ Grouper issued $10-$year, $$100,000$ face value, $6\%$ bonds at par. Each $$1,000$ bond is convertible into $30$ shares of Grouper $$2$ par value common stock. The company has had $10,000$ shares of common stock $($and no preferred stock$)$ outstanding throughout its life. None of the bonds have been converted as of the end of $2020.($Ignore all tax effects.$)$ PROBLEM BELOW

Grouper's net income in $2020$ was $$25,000$ and was $$22,000$ in $2019.$ Compute diluted earnings per share for Grouper in $2020$ and $2019.$