Bells, Inc.$\text{'}$s board authorized $150,000$ stock options for the company's design team. The options can only be used to purchase shares of Bells, Inc.$\text{'}$s common stock for $$9$ per share and will vest in $3$ years. Assuming that the options were authorized on January $1$ st of $2023,$ that the fair value of the options is $$6,$ and that the company's tax rate is $20\%,$ what will the amount of the net tax effect of these options in $2023?$

$$180,000$

$$60,000$

$$120,000$

$$300,000$