2 Under executive wrock option plan. N Corporation and options on January 1, 2021, therm vecutives to purchase 100 million of the company's 1 par common shares within the new years, not before December 31, 2023 (the vesting date). The exercise price is the market price of share on cate of grant $17 per share. The rol value of the options, estimated by an appropriate option rong 3 per option. No forfeitures are anticipated, noring taxes, what is the effect on earrings in the youth options are granted to executives? (Round your answer to 1 decimal place.) Multiple Choice $0 $100