During the current year Tseng Corporation had $3\mathrm{.}24$ million shares of common stock outstanding. $$5,040,000$ of $7\%$ convertible bonds were issued at face value at the beginning of the year. Tseng reported net income before tax of $$4\mathrm{.}32$ million and net income of $$3\mathrm{.}24$ million for the year. the bonds are convertible into $633,000$ shares of common. What is diluted EPS?