Peony needs to calculate Earnings$-$per$-$Share for Year $2.$

Peony had a $25\%$ tax rate and has calculated Income Before Tax at $$840,000.$

Information regarding Preferred Stock:

Peony issued $80,000$ preferred shares at the beginning of Year $1.$

Peony issued $20,000$ additional preferred shares at the beginning of Year $2.$

In Year $2,$ Peony declared a preferred stock dividend of $$60,000,$ but only paid $$42,000$ of the dividend during the year.

Information regarding Comin'non Stock:

Peony's common shares issued and outstanding at the end of Year $1$ were $225,000$ and $200,000,$ respectively.

Peony's common shares issued and outstanding at the end of Year $2$ were $410,000$ and $400,000,$ respectively.

In Year $2,$ Peony declared a common stock dividend of $$150,000,$ but only paid $$90,000$ of the dividend during the year.

Calculate Peony's Year $2$ Earnings$-$per$-$Share.

Do not include $ or comma in your answer. For instance, if you calculate $$3\mathrm{.}40$ type $3\mathrm{.}40$