(6 minutes) Leland, Inc. awarded 2,000 stock options to buy 2,000 common shares ($1 par) at an exercise price of $40 per share when the market price is $40 per share. The fair value of the options at the time of the award is equal to $40,000. The service period is 4 years. No forfeiture occurs and all options are exercised at the end of the service period. Total stockholder's equity (TSE) will change by the following amount: O TSE will decrease by $40,000 Total. O TSE will increase by $80,000 Total. O TSE will have a net $-0- change. O TSE will increase by $120,000