On January $1,2024,$ Adams$3-$Meneke Corporation granted $45$ million incentive stock options to division managers, each permitting holders to purchase one share of the company's $$1$ par common shares within the next six years, but not before December $31,2026($the vesting date$).$ The excercise price is the market price of the shares on the date of the grant, currently $$30$ per share. The fair value of the options, estimated by an appropriate option pricing model, is $$5$ per option. Managements policy is to estimate forfeitures. No forfeitures are anticipated. Ignore taxes. $1.$ Determine the total compensation cost pertaining to the options on Janury $1,2024.2.$Prepare the appropriate