Skritch and Company has $$175$ million in net income in $2023$ and $275$ million shares of stock outstanding at the beginning of $2023.$ It issued $75$ million more shares on February $28,2023.$ It issued $20$ million more shares on September $1,2023.$ It issued a $25\%$ stock dividend on July $1,2023.$ It bought back $17$ million shares on April $1,2023$ and $30$ million shares on October $31,2023.$ It has $25$ million shares of $7\mathrm{.}50\%,$ $$10$ par cumulative preferred stock, convertible to $125$ million shares of common stock, $$150$ million of $9\mathrm{.}25\%$ convertible bonds which are convertible to $3\mathrm{.}5$ million shares, and $78$ million outstanding in stock options, each exercisable for a single share of common stock, exercisable after $2020$ but before $2028$ with an exercise price of $$20$ per share. The average market price for the year is $$42\mathrm{.}75$ per share. Assume a tax rate of $24\%.$

Calculate basic and diluted EPS for $2023.$