Splish Corporation reported net income of $410,800 in 2020 and had 193,000 shares of common stock outstanding throughout the year. Also outstanding all year were 46,500 options to purchase common stock at $11 per share. The average market price of the stock during the year was $15. Compute diluted earnings per share. (Round answer to 2 decimal places, e.g. 3.55.) Diluted earnings per share $ 1.72