Swifty Inc. had net income for the current year ending December

$3$

$1$

$,$

$2$

$0$

$2$

$3$

$$of $

$9$

$2$

$1$

$,$

$1$

$5$

$0$

$.$

$$During the entire year, there were

$5$

$0$

$1$

$,$

$0$

$0$

$0$

$$common shares outstanding. The company had two classes of preferred shares outstanding: the Class A preferred shares were $

$2$

$.$

$0$

$3$

$$cumulative shares of which

$1$

$2$

$,$

$0$

$0$

$0$

$$were outstanding, and were convertible to common shares at a rate of

$1$

:

$1$

$.$

$$There were

$1$

$0$

$0$

$,$

$0$

$0$

$0$

$$$

$5$

$.$

$0$

$3$

$$Class B non

$-$

cumulative preferred shares outstanding that were also convertible at a rate of

$1$

:

$1$

$.$

$$Swifty had outstanding a $

$1$

$,$

$0$

$0$

$0$

$,$

$0$

$0$

$0$

$,$

$6$

$\%$

$$bond issued at par in

$2$

$0$

$1$

$2$

$$that was convertible to

$2$

$1$

$,$

$0$

$0$

$0$

$$common shares. The company also had outstanding a $

$1$

$,$

$0$

$0$

$0$

$,$

$0$

$0$

$0$

$,$

$4$

$\%$

$$bond issued at par in

$2$

$0$

$1$

$3$

$$that was convertible to

$2$

$5$

$,$

$0$

$0$

$0$

$$common shares. No dividends were declared or paid this year. Swifty's tax rate is

$3$

$8$

$\%$

$.($e$)$

Determine an incremental per share effect for the $2012$ bonds. $($Round earnings per share to $3$ decimal places, e$.$g$.15\mathrm{.}257.)$