At the beginning of 2020, NBC Communications awarded restricted stock units (RSUs) representing 30 million of its $1 par common shares to key personnel, subject to forfeiture if employment is terminated within 5 years. After the recipients satisfy the vesting requirement, NBC will distribute the shares. The shares had a market price of $6, $8, and $10 per share at the end of 2020, 2021, and 2022, respectively. What is the effect of this award to NBCs total assets in 2020?

a. Reduces total assets by $60 million.

b. Reduces total assets by $48 million.

c. Increases total assets by $36 million.

d. Does not change total assets.

e. Reduces total assets by $36 million.