Throughout the calendar year $2023,$ Sunflower Corporation has $400,000$ common shares outstanding and $10,000$ cumulative, non$-$participating, preferred shares with an original selling price of $$100$ per share that pay a dividend of $$1$ per share. No dividends were paid on the preferred shares during the year. In addition, Sunflower has issued stock options to executives to purchase $20,000$ shares at $$10$ per share. The average market price for the company shares during the year was $$12$ per share. In addition, Sunflower has $5,000,20-$year, $7\%$ bonds outstanding, issued at par in $2021.$ Each $$1,000$ bond is convertible into $20$ common shares. Sunflower reported net income of $$610,000$ for calendar $2023.$ Its income tax rate is $30\%.$ Instructions Calculate the following for $2023$: a$)$ Basic earnings per share

b$)$ Diluted earnings per share