tax expense.
We adopted the provisions of this guidance as of May 1, 2009.
The adoption did not have a material impact on our consolidated financial statements.
In June 2008, the FASB issued guidance, under Topic 260 – Earnings Per Share, addressing whether instruments granted in share-based payment transactions are participating securities prior to vesting and, therefore, should be included in the process of allocating earnings for purposes of computing earnings per share (EPS).
We adopted the provisions of this guidance as of May 1, 2009.
The adoption and retrospective application of this guidance reduced basic EPS as previously reported for fiscal year 2009 by $0.01 and increased diluted EPS by $0.01 for fiscal year 2008.
See additional discussion in note 3.
NOTE 2: BUSINESS COMBINATIONS AND DISPOSALS We periodically acquire the businesses of franchisees and account for the transaction as a business combination.
We also periodically sell company-owned offices to franchisees and record a gain if the sale qualifies as a divestiture for accounting purposes and upon determination that collection of the sales proceeds is reasonably assured.
Gains are reported in operating income because the transactions are considered a recurring part of our business, and are included as a reduction of selling, general and administrative expenses in our consolidated income statements.
During fiscal years 2010 and 2009, we sold certain offices to existing franchisees for cash proceeds of $65.7 million and $16.9 million, respectively, and recorded gains on these sales of $49.0 million and $14.9 million, respectively.
Effective November 3, 2008, we acquired the assets and franchise rights of our last major independent franchise operator for an aggregate purchase price of $279.2 million.
Goodwill recognized on this transaction is included in the Tax Services segment and is deductible for tax purposes.
During fiscal years 2010, 2009 and 2008, we made other acquisitions, which were accounted for as purchases with cash payments totaling $10.3 million, $12.6 million and $21.4 million, respectively.
Operating results of the acquired businesses, which are not material, are included in the consolidated income statements since the date of acquisition.
During fiscal years 2010, 2009 and 2008 we also paid $0.2 million, $1.9 million and $3.6 million, respectively, for contingent payments on prior acquisitions.
NOTE 3: EARNINGS PER SHARE Basic and diluted earnings per share is computed using the two-class method.
See note 1 for additional information on our adoption of the two-class method.
The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings.
Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period.
The computations of basic and diluted earnings per share from continuing operations are as follows:
## Table 0 ##
Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase 13.7 million, 15.7 million and 18.2 million shares of stock for fiscal years 2010, 2009 and 2008, respectively, as the effect would be antidilutive.
NOTE 22: QUARTERLY FINANCIAL DATA (UNAUDITED)
## Table 1 ##
Fiscal Year 2009
## Table 2 ##
The accumulation of four quarters in fiscal years 2010 and 2009 for earnings per share may not equal the related per share amounts for the years ended April 30, 2010 and 2009 due to the timing of the exercise of stock options and

Tables referenced above, in order (Table 0 first):
<table><tr><td>Year Ended April 30,</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Net income from continuing operations attributable to shareholders</td><td>$488,946</td><td>$513,055</td><td>$445,947</td></tr><tr><td>Amounts allocated to participating securities (nonvested shares)</td><td>-1,888</td><td>-2,042</td><td>-2,453</td></tr><tr><td>Net income from continuing operations attributable to common shareholders</td><td>$487,058</td><td>$511,013</td><td>$443,494</td></tr><tr><td>Basic weighted average common shares</td><td>332,283</td><td>332,787</td><td>324,810</td></tr><tr><td>Potential dilutive shares</td><td>953</td><td>1,752</td><td>2,658</td></tr><tr><td>Dilutive weighted average common shares</td><td>333,236</td><td>334,539</td><td>327,468</td></tr><tr><td>Earnings per share from continuing operations attributable to common shareholders:</td><td></td><td></td><td></td></tr><tr><td>Basic</td><td>$1.47</td><td>$1.53</td><td>$1.37</td></tr><tr><td>Diluted</td><td>1.46</td><td>1.53</td><td>1.35</td></tr></table>
<table><tr><td></td><td></td><td></td><td colspan="3">(in 000s, except per share amounts)</td></tr><tr><td></td><td>Fiscal Year 2010</td><td>Apr 30, 2010</td><td>Jan 31, 2010</td><td>Oct 31, 2009</td><td>Jul 31, 2009</td></tr><tr><td>Revenues</td><td>$3,874,332</td><td>$2,337,894</td><td>$934,852</td><td>$326,081</td><td>$275,505</td></tr><tr><td>Income (loss) from continuing operations before taxes (benefit)</td><td>$784,135</td><td>$1,110,410</td><td>$97,451</td><td>$-212,853</td><td>$-210,873</td></tr><tr><td>Income taxes (benefit)</td><td>295,189</td><td>417,978</td><td>43,848</td><td>-86,381</td><td>-80,256</td></tr><tr><td>Net income (loss) from continuing operations</td><td>488,946</td><td>692,432</td><td>53,603</td><td>-126,472</td><td>-130,617</td></tr><tr><td>Net loss from discontinued operations</td><td>-9,704</td><td>-1,604</td><td>-2,968</td><td>-2,115</td><td>-3,017</td></tr><tr><td>Net income (loss)</td><td>$479,242</td><td>$690,828</td><td>$50,635</td><td>$-128,587</td><td>$-133,634</td></tr><tr><td>Basic earnings (loss) per share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income (loss) from continuing operations</td><td>$1.47</td><td>$2.11</td><td>$0.16</td><td>$-0.38</td><td>$-0.39</td></tr><tr><td>Net loss from discontinued operations</td><td>-0.03</td><td>–</td><td>-0.01</td><td>–</td><td>-0.01</td></tr><tr><td>Net income (loss)</td><td>$1.44</td><td>$2.11</td><td>$0.15</td><td>$-0.38</td><td>$-0.40</td></tr><tr><td>Diluted earnings (loss) per share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income (loss) from continuing operations</td><td>$1.46</td><td>$2.11</td><td>$0.16</td><td>$-0.38</td><td>$-0.39</td></tr><tr><td>Net loss from discontinued operations</td><td>-0.03</td><td>-0.01</td><td>-0.01</td><td>–</td><td>-0.01</td></tr><tr><td>Net income (loss)</td><td>1.43</td><td>$2.10</td><td>$0.15</td><td>$-0.38</td><td>$-0.40</td></tr></table>
<table><tr><td></td><td>Fiscal Year 2009</td><td>Apr 30, 2009</td><td>Jan 31, 2009</td><td>Oct 31, 2008</td><td>Jul 31, 2008</td></tr><tr><td>Revenues</td><td>$4,083,577</td><td>$2,466,753</td><td>$993,446</td><td>$351,469</td><td>$271,909</td></tr><tr><td>Income (loss) from continuing operations before taxes (benefit)</td><td>$839,370</td><td>$1,178,054</td><td>$101,739</td><td>$-227,453</td><td>$-212,970</td></tr><tr><td>Income taxes (benefit)</td><td>326,315</td><td>470,245</td><td>34,909</td><td>-94,292</td><td>-84,547</td></tr><tr><td>Net income (loss) from continuing operations</td><td>513,055</td><td>707,809</td><td>66,830</td><td>-133,161</td><td>-128,423</td></tr><tr><td>Net loss from discontinued operations</td><td>-27,382</td><td>-906</td><td>-19,467</td><td>-2,713</td><td>-4,296</td></tr><tr><td>Net income (loss)</td><td>$485,673</td><td>$706,903</td><td>$47,363</td><td>$-135,874</td><td>$-132,719</td></tr><tr><td>Basic earnings (loss) per share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income (loss) from continuing operations</td><td>$1.53</td><td>$2.09</td><td>$0.20</td><td>$-0.40</td><td>$-0.39</td></tr><tr><td>Net loss from discontinued operations</td><td>-0.08</td><td>–</td><td>-0.06</td><td>-0.01</td><td>-0.02</td></tr><tr><td>Net income (loss)</td><td>$1.45</td><td>$2.09</td><td>$0.14</td><td>$-0.41</td><td>$-0.41</td></tr><tr><td>Diluted earnings (loss) per share:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income (loss) from continuing operations</td><td>$1.53</td><td>$2.08</td><td>$0.20</td><td>$-0.40</td><td>$-0.39</td></tr><tr><td>Net loss from discontinued operations</td><td>-0.08</td><td>–</td><td>-0.06</td><td>-0.01</td><td>-0.02</td></tr><tr><td>Net income (loss)</td><td>$1.45</td><td>$2.08</td><td>$0.14</td><td>$-0.41</td><td>$-0.41</td></tr></table>

Question: What is the 60% of the highest Net income for Basic earnings (loss) per share in the chart?
Answer: 1.254
Reasoning program: multiply(0.6,2.09)