In $2024,$ Chirac Enterprises issued, at par, $60$ $$1,000,8\%$ bonds, each convertible into $100$ shares of common stock. Chirac had revenues of $$17\mathrm{.}500$ and expenses other than interest and taxes of $$8,400$ for $2025.($Assume that the tax rate is $20\%.)$ Throughout $2025,2,000$ shares of common stock were outstanding; none of the bonds was converted or redeemed.

$($a$)$ Compute diluted earnings per share for $2025.($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$