On December $31,2023$ Berclair Inc. of $400$ million shares of common stock $3$ million shares $9\%100$ per value cumulative preferred stock issued and outstanding March $1,2024$ bricklayer purchase $24$ million shares of common stock issued $5\%$ come and talk to Britton on July $1$ formally treasury shares were sold in October $1$ net income for the year ended December $31$ was five $50$ million income tax rate is $25\%$ outstanding of December $31$ incentive stock options granted on September $13,2019$ exercise well as of September $13,2023$ for $30$ million common shares an exercise price of $56$ per share for $2024$ market price of homes is average $$70$ per share in $202058000,000$ of $8\%$ bonds convertible into $6$ million common shares were issued at face value compute basic and diluted earnings per share of the year and a December $31,2024$