On January $2,2022,$ Worth Co$.$ issued at par $2,000,000$ of $7\%$ convertible bonds. Each $1,000$ bond is convertible into $20$ ordinary shares. No bonds were converted during $2022.$ Worth had $200,000$ ordinary shares outstanding during $2022.$ Worth$$s $2022$ net income was $600,000$ and the income tax rate was $30\%.$ Worth$$s diluted earnings per share for $2022$ would be $($rounded to the nearest penny$)$:

Select one:

a$.3\mathrm{.}00.$

b$.3\mathrm{.}49.$

c$.3\mathrm{.}08.$

d$.2\mathrm{.}91.$