On January $1,2025,$ Sunland Company issued $10-$year, $$2,200,000$ face value, $6\%$ bonds, at par. Each $$1,000$ bond is convertible into $14$ shares of Sunland common stock. Sunland$$s net income in $2025$ was $$451,050,$ and its tax rate was $20\%.$ The company had $97,000$ shares of common stock outstanding throughout $2025.$ None of the bonds were converted in $2025.$

a$.$ Compute diluted earnings per share for $2025.($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

Diluted earnings per share

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