Part (3) Assume that the company has both bond and preferred stock (as described above), but they are NOT convertible. On April 1,2022, the company granted options for 60,000 shares of common stock, exercisable in 2024. The exercise price is $20 and the average market price for the last nine months of 2022 was $25. REQUIRED: Compute Diluted EPS for the year 2022 assuming the same Basic EPS you computed in Part (2)