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 15% discount. During 2021, employees purchased 9 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 $180 million. $0 $27 million $153 million