Hanson Co$.$ had $200,000$ ordinary shares, $20,000$ shares of convertible preference shares, and $1,000,000$ of $10\%$ convertible bonds

outstanding during $2022.$ The preference shares are convertible into $40,000$ ordinary shares. During $2022,$ Hanson paid dividends of

$1\mathrm{.}20$ per share on the ordinary shares and $4$ per share on the preference shares. Each $1,000$ bond is convertible into $45$ ordinary

shares. The net income for $2022$ was $800,000$ and the income tax rate was $30\%.$

Diluted earnings per share for $2022$ is $($rounded to the nearest penny$)$