On January 2, 2023, Pronghorn Ltd. issued at par $311000,8% convertible bonds. Each $1000 bond is convertible into 30 shares. No bonds were converted during 2023. There were 51000 common shares outstanding during 2023 (no preferred shares issued). Pronghorn's 2023 net income was $169607 and its income tax rate was 30%. Pronghorn's diluted earnings per share for 2023 is $3.58. $3.27. $3.10. $2.81