On January 2, 2023, Lian Co. issued at face value $20,000 of 4% bonds convertible in total into 1,000 shares of Lian's common stock. No bonds were converted during 2023. Throughout 2023, Lian had 1,000 shares of common stock outstanding. Lian's 2023 net income was $2,000 and its income tax rate is 50%. No potential common shares other than the convertible bonds were outstanding during 2023.

Compute Lian's 2023 diluted earnings per share. Show your computations. If not, no credit