On December $34,2023,$ Berclair Incorporated had $200$ million shares of common stock and $3$ million shares of $9k,5100$ por value cumulatlive preferred shock issued and outstanding.

On March $1,2024,$ Berclair purchased $24$ million shares of iss common stock as treasury latock.

Berclair issued a $5\%$ common stock dividend on July $1,2024.$

Four million treasury shares were sold on October I.

Net income for the year ended December $31\mathrm{.}2024,$ was $$500$ miltion

Aloo outstanding of December $31$ weve $30$ milion incentive stock options granted to hey execuities on September $13,2018.$

The options were exerchable as of September $13,2023,$ for $30$ malion common shaves at an evercise pice of $$56$ per share.

During $2024,$ the maket price of the common shaves woeraged $$70$ per shave

Required:

Compute Berclair's basic and diluted earnings per share for the year ended December $342024.($Shaves for stook options and comversion of comventie securties have bees adjusted for ary stock spit or stock dividend$)10.$

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