On January $2,2025,$ Carla Vista Co$.$ issued at par $$9600$ of $6\%$ bonds convertible in total into $1000$ shares of Carla Vista's common stock. No bonds were converted during $2025.$ Throughout $2025,$ Carla Vista had $1000$ shares of common stock outstanding. Carla Vista's $2025$ net income was $$4800,$ and its income tax rate is $30\%.$ No potentially dilutive securities other than the convertible bonds were outstanding during $2025.$ Carla Vista's diluted earnings per share for $2025$ was

$$2\mathrm{.}70.$

$$2\mathrm{.}60.$

$$2\mathrm{.}40.$

$$5\mathrm{.}20$