Baruch Financial had 10,000 shares of common stock issued and outstanding at January 1. 50,000 shares were issued on April 1st; 20,000 shares were issued on July 1st; 40,000 shares were repurchased on October 1st. Baruch had 10,000 outstanding cumulative preferred stock set to yield and paid 8% during the year (Convertible to 10,000 common shares). The issue price of the preferred shares was $10. Baruch also had $100,000 worth of convertible bonds outstanding yielding 10% (convertible into 20,000 shares). The Net Income for the year was $100,000 and the tax rate is 25%. Required:
What is the Diluted EPS for Baruch at the end of the year?