$1.$ Didde Co$.$ had $300,000$ shares of common stock issued and outstanding at December $31,2024.$ No common stock was issued during $2025.$ On January $1,2025,$ Didde issued $200,000$ shares of nonconvertible preferred stock. In $2025,$ Didde declared and paid $$100,000$ cash dividends on the common stock and $$80,000$ on the preferred stock. Net income for the year ended December $31,2025$ was $$620,000.$ What is Didde's $2025$ earnings per common share?

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a$.$ $$2\mathrm{.}07$

b$.$ $$1\mathrm{.}80$

c$.$ $$1\mathrm{.}73$

d$.$ $$1\mathrm{.}47$

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