Check my work Martin Corp, permits any of its employees to buy shares directly from the company through payroll deduction. There are no brokerage fees and shares can be purchased at a 10% discount. During 2021, employees purchased 23 million shares; during this same period, the shares had a market price of $20 per share at the end of the year. Martin's 2021 pretax earnings will be reduced by: Multiple Choice $460 million. $0. $414 million. $45 million