Wildhorse Corp's net income for

$2023$

$$is $

$149$

$,$

$820$

$.$

$$The only potentially dilutive securities outstanding were

$1$

$,$

$200$

$$call options issued

during

$2022$

$,$

$$with each option being exercisable for one share at $

$20$

$.$

$$None have been exercised, and

$27$

$,$

$000$

$$common shares

outstanding during

$2023$

$.$

$$The average market price of the company's shares during

$2023$

$$was $

$25.$

Assuming that the $1,200$ call options were instead issued on November $1,2023($rather than in $2022),$ calculate diluted earnings

per share for the year ended December $31,2023.$ The average market price during the last two months of $2023$ was $$25.($Round

answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share