On January $2,2023,$ Swifty Ltd$.$ issued at par $$315000,8\%$ convertible bonds. Each $$1000$ bond is convertible into $30$ shares. No

bonds were converted during $2023.$ There were $48000$ common shares outstanding during $2023($no preferred shares issued$).$ Swifty's

$2023$ net income was $$166200$ and its income tax rate was $30\%.$ Swifty's diluted earnings per share for $2023$ is

$$3\mathrm{.}71.$

$$3\mathrm{.}38.$

$$2\mathrm{.}89.$

$$3\mathrm{.}20.$