Sunland Corporation earned net income of $$363,460$ in $2025$ and had $100,000$ shares of common stock outstanding throughout the

year. Also outstanding all year was $$800,000$ of $5\%$ bonds, which are convertible into $17,000$ shares of common. Sunland's tax rate

is $20$ percent.

Compute Sunland's $2025$ diluted earnings per share. $($Round answer to $2$ decimal places, e$.$g$.3\mathrm{.}55.)$

Diluted earnings per share $