FX Services granted 13.5 million of Its $1 par common shares to executives, subject to forfeiture If employment Is terminated within two years. The common shares have a market price of $6 per share on the grant date. Ignoring taxes, what is the effect on earnings in the year after the shares are granted to executlves? (Round your answer to 1 decimal place.) $O million. $ 81.0 million. O $ 13.5 million. $ 40.5 million