On January 2, 2021, Concord Corporation issued at par $310000 of 6% convertible bonds. Each $1,000 bond is convertible into 60 shares. No bonds were converted during 2021. Concord had 92000 shores of common stock outstanding during 2021. Concord's 2021 net income was $166000 and the income tax rate was 25%. Concord's diluted earnings per share for 2021 would be (rounded to the nearest penny)