$17.$ At December $31,2016,$ Felix Ltd$.$ had $500,000$ common shares outstanding $($no preferred shares issued$).$ On October $1,2017,$ an additional $100,000$ common shares were issued. In addition, Felix had $$5,000,000,6\%$ convertible bonds outstanding at December $31,2016,$ which are convertible into $225,000$ common shares; however, no bonds were converted during $2017.$ Net income for calendar $2017$ was $$1,500,000.$ Assuming the income tax rate was $30\%,$ the diluted earnings per share for $2017$ would be

a$)$ $$3\mathrm{.}26.$

b$)$ $$2\mathrm{.}40.$

c$)$ $$2\mathrm{.}28.$

d$)$ $$2\mathrm{.}00.$