You are required to calculate the amount of dilution in earning per share of ABC company. This company is planning to enter the market with a new offering of $400,000$ shares, at $$25$ to the public. $$22$ per share will be received by the company. The firm has $1$ million shares outstanding and earnings of $$6$ million.

$$2\mathrm{.}00.$

$$1\mathrm{.}38$

$$1\mathrm{.}72$

$$1\mathrm{.}57$