plz help all other cheggs are saying different things

Maxwell Corp. is coming to the market with a new offering of 450,000 shares of stock at $22 to the public. Maxwell will receive $19 per share. The fier has one million shares outstanding and earnings of $6 million before recording the new issue. What is the amount of dilution in earnings per Shoro? Hints flotation costs reduce earnings. Multiple Choice $2.79 $1.77 No dilution occurs since new money is received by Maxwell O $1.38