On January $2,2023,$ Flounder Inc. issued at par $$90005\%$ bonds convertible into $900$ of its common shares. No bonds were converted during $2023.$ Throughout $2023,$ Flounder had $900$ common shares outstanding $($no preferred shares issued$).$ Flounder$$s $2023$ net income was $$7605,$ and its income tax rate is $30\%.$ No potentially dilutive securities other than the convertible bonds were outstanding during $2023.$ Flounder diluted earnings per share for $2023$ would be

Select answer from the options below

a$.$ $$4\mathrm{.}40.$

b$.$ $$8\mathrm{.}80.$