On December $31,2018,$ Houser Company granted some of its

executives options to purchase $45,000$ shares of the company$$s $50$ par

ordinary shares at an option price of $60$ per share. The Black$-$Scholes

option pricing model determines total compensation expense to be

$900,000.$ The options become exercisable on January $1,2020,$ and

represent compensation for executives' past and future services over a

three$-$year period beginning January $1,2018.$ What is the impact on

Houser's total equity for the year ended December $31,2018,$ as a result

of this transaction?

A$.900,000$ increase

B$.300,000$ decrease

C$.0$

D$.300,000$ increase