Whispering Corporation earned net income of $458,100 in 2020 and had 100,000 shares of common stock outstanding throughout the year. Also outstanding all year was $900,000 of 9% bonds, which are convertible into 17,000 shares of common. Whispering's tax rate is 30 percent. Compute Whispering's 2020 diluted earnings per share. (Round answer to 2 decimal places, e.g. 3.55.) Diluted earnings per share $