During $2009,$ M Co$.$ had the following two classes of stock issued and outstanding for the entire year:

$400,000$ shares of common stock, $$1$ par.

$2,000$ shares of $4\%$ preferred stock, $$100$ par, convertible share for share into common stock.

M$\text{'}$s $2009$ net income was $$1,800,000,$ and its income tax rate for the year was $30\%.$ In the computation of diluted earnings per share for $2009,$ the amount to be used in the numerator is:

$$ $$1,792,000.$

$$1\mathrm{.}796\mathrm{.}000$

$$1\mathrm{.}800,000.$

$$ $$1,802,400.$