two part question

On January 1, 2020, Wertheim Company had 15.000 shares of common stock outstanding and 7.500 shares of 8%, $100 par, cumulative preferred stock outstanding. It also had stock options giving key personnel the option to buy 9,000 common shares at $25 each. Net income for 2020 was $82,000. The income tax rate is 30%. During 2020, the average market price of the common shares was $45. Compute the 2020 basic earnings per share for Wertheim Company: On January 1, 2020, Wertheim Company had 15,000 shares of common stock outstanding and 7.500 shares of 8%, $100 par, cumulative preferred stock outstanding. It also had stock options giving key personnel the option to buy 9,000 common shares at $25 each. Net income for 2020 was $82,000. The income tax rate is 30%. During 2020, the average market price of the common shares was $45. Compute the 2020 diluted earnings per share for Wertheim Company