1. On January 1, 2023 the company became a public company by issuing 120,000 common shares for $50 per share. On that date, 60,000 warrants were issued, with each warrant permitting the owner to buy one common share for $75 before January 1, 2028.
2. During 2023, an additional 60,000 common shares were issued on July 1, 2023 for $55 per share and 25,000 cumulative, $4 convertible preferred shares were issued for $100 each. Each preferred share is convertible into 2 common shares.
3. A $2,000,000, 10-year, 6% convertible bond was issued on April 1, 2023, with each $1,000 bond convertible into 15 common shares.
4. Options were issued to employees on April 1, 2023, permitted the holders to purchase 30,000 common shares for $50 per share any time before April 1, 2025.

1. The companys tax rate is 20% and the average market value of the common shares was $90 per share for the year ended December 31, 2023. Net Income is 412,812.

I am having a hard time to calculate the fully diluted eps. Can you please show me step-by-step calculation.