Bouvier Dog Toys offers an incentive stock option plan. On January $1,2021,$ options were granted for $12$ million of the company's $$1$ par value common shares which permits holders to purchase shares for $$11$ per share within the next six yfars, but not before January $1,2024($the vesting date$).$ The market price of the shares on the date of the grant is $$13$ per share. The fair value of the $12$ million options, estimated by an appropriate option price model, is $$3$ per option. What amount of compensation expense would Bouvier report for the year ended December $31,2021?$

A$.$ $$12,000,000$

B$.$ $$24,000,000$

C$.$ $$132,000,000$

D$.$ $$36,000,000$