$(2]$ During the current year, Comma Co$.$ had outstanding: $25,000$ shares of common stock; $8,000$ shares of $$20$ par, $10\%$ cumulative preferred stock; and $3,000$ bonds that are $$1,000$ par and $9\%$ convertible. The bonds were originally issued at par, and each bond was convertible into $10$ shares of common stock. During the year, net income was $$200,000,$ no dividends were declared, and the tax rate was $30\%.$ What amount was Comma's basic earnings per share for the current $$ year?A $$6\mathrm{.}78$B$.$ S$7\mathrm{.}36$C$.$ S$7\mathrm{.}07$D$.$ $$8\mathrm{.}00$