$7)$ On January $1,2024,$ Bricke Incorporated issued stock options for $360,000$ shares to a division manager. The options have an estimated fair value of $$5$ each. To provide additional incentive for managerial achievement, the options are not exercisable unless divisional revenue increases by $5\%$ in three years. Bricke initially estimates that it is not probable the goal will be achieved, but in $2025,$ after one year, Bricke estimates that it is probable that divisional revenue will increase by $5\%$ by the end of $2026.$ Ignoring taxes, what is the decrease in earnings in $2025?$