A company's assets are currently valued at $$540,000.$ In $24$ months, this company's debt matures and needs to be paid off. It has a $$440,000$ face value due at maturity. The cost of debt is $5\mathrm{.}5\%$ per year.

It is possible to explain and prove that one can view the shareholders of this company as owning a

$[$ Select $]$

on its assets with a

$[$ Select $]$

strike price.