On January $2,2023,$ Cullumber Ltd$.$ issued at par $\backslash$$$320000,8\backslash \%$ convertible bonds. Each $\backslash$$$1000$ bond is convertible into $30$ shares. No bonds were converted during $2023.$ There were $53000$ common shares outstanding during $2023($no preferred shares issued$).$ Cullumber's $2023$ net income was $\backslash$$$157360$ and its income tax rate was $30\backslash \%.$ Cullumber's diluted earnings per share for $2023$ is $\backslash$$$3\mathrm{.}28.\backslash$$$2\mathrm{.}80.\backslash$$$2\mathrm{.}51.\backslash$$$2\mathrm{.}97.$