At December $31,2021,$ Retriever Ltd$.$ had $2,000,000$ common shares

outstanding. On January $1,2022,$ Retriever issued $500,000$ noncumulative

preferred shares, which were convertible into $1,000,000$

common shares. During $2022,$ Retriever paid cash dividends of

$$900,000$ to the common shares and $$300,000$ to the preferred

shares. Net income for calendar $2022,$ was $$6,000,000.$ Assuming an

income tax rate of $30\%,$ the diluted earnings per share for $2022$ is

A$)$ $$1\mathrm{.}80.$

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

C$)$ $$2\mathrm{.}80.$

D$)$ $$3\mathrm{.}00.$