ABC Corporation granted 16 million options to executives on January 1, 2021. Each option can be exercised to acquire one share of $1 par common stock for $19 per share. Options must be exercised within the next eight years, but not before December 31, 2023 (the vesting date). The fair value of the options is estimated to be at $5 per option. The options are exercised on May 1, 2024, when the market price Is $33 per share. By what amount will ABC's shareholder's equity be increased when the options are exercised? Multiple Choice $384 million $368 million $304 million $80 million