On December $31\mathrm{.}2023,$ Berclair Incorporated had $340$ mition shares of common stock and $3$ mbion shares of $98\mathrm{.}5100$ par value cumulative preferred stock issued and outstanding.

On March $1.2024,$ Berctalr purchased $24$ mithon shares of its common stock as trearsury stock

Berclair kssued a $5\%$ common stock dividend on July $1\mathrm{.}2024.$

Fore million treasury shares were sold on October $1.$

Net income for the year ended December $31,2024,$ was $$400$ milian.

The lncome tar rete is $25\%.$

Also outstanding at December $34$ vere incentlve stock options granted to key ewecutlives on September $132\mathrm{.}2019$

The options are exprckable as of Seplember $13,2023,$ for $30$ million common shares at an enercse price of $$56$ per share

During $2024,$ the market price of the common shares averaged $$70$ per share

Recuired:

Compute Berclai's basic and dibited earnings per share for the year ended December $31,2024.$hares for stock options and corversion of convertitile securities have been adjusted for any stock split or stock dividend$)$

$\backslash$table$[[,$Natmeralof, $,$Dentminutar,$*,$Eaminge per thers,$],[$Banc$,5,3^3,,,*,,0],[$Dinded$,5,408,-,,*,,0]]$