14. On January 1, 2022 James Services granted 40 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within three years. The common shares have a market price of $6 per share on the grant date. Ignoring taxes, what is the effect of the award of restricted stock units on 2022 earnings?

1. 40 million

2. 240 million

3. 80 million

4. 0