Throughout the calendar year $2023,$ Swifty Corporation has $422,000$ common shares outstanding $($no preferred shares issued$).$ In addition, Swifty has $7,200,20-$year, $9\%$ bonds outstanding, issued at par in $2021.$ Each $$1,000$ bond is convertible into $20$ common shares after June $30,2024.$ Swifty reported net income of $$620,340$ for calendar $2023.$ Its income tax rate is $30\%.$Calculate the diluted earnings per share for $2023.($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share $