On December 31st,2020, Gonzalez Company granted some of its executives options to purchase 100,000 shares of the company's $10 par common stock at an option price of $50 per share. The fair value option pricing model determines total compensation expense to be $750,000. The options become exercisable on January 1, 2023 and represent compensation for executives services over a three year period beginning January 1, 2021. What is the impact on Gonzalez's net income for the year ended December 31, 2021 as a result of this transaction under the fair value method?

A) 0

B) $250,000 Increase

C) $750,000 Decrease

D) $250,000 Decrease