RoseBud Motel Ltd$.($RM$)$ had $100,000$ ordinary shares outstanding during all of $2025,$ all owned by the owner Johnny Rose. In $2023,$ RM issued $$500,000,3\%$ non$-$cumulative preferred shares. Each $$100$ preferred share is convertible into one ordinary share. RM also had $6,000,$ $$100$ cumulative preferred shares outstanding that are each entitled to an annual dividend of $$1\mathrm{.}60.$ Each preferred share is convertible into two ordinary shares. RM$$s net income for the year ended December $31,2025,$ was $$400,000.$ Its income tax rate was $20\%.$ The annual dividend was declared and paid during $2025$ on the cumulative preferred shares but not on the non$-$cumulative shares. $$ Required $1.$ Calculate RM$$s basic EPS for $2025.2.$ Are the non$-$cumulative convertible preferred shares dilutive or antidilutive in nature? The cumulative convertible preferred shares? Support your answer with calculations. $3.$ Calculate RM$$s diluted EPS for $2025.$