On January $1,2024,$ Bricke Incorporated issued stock options for $360,000$ shares to a

division manager. The options have an estimated fair value of $$5$ each. To provide additional

incentive for managerial achievement, the options are not exercisable unless divisional

revenue increases by $5\%$ in three years. Bricke initially estimates that it is not probable the

goal will be achieved, but in $2025,$ after one year, Bricke estimates that it is probable that

divisional revenue will increase by $5\%$ by the end of $2026.$ Ignoring taxes, what is the

decrease in earnings in $2025?$

$7)\_\_\_\_\_\_$

A$)$ $$360,000$

B$)$ $$600,000$

C$)$ $$960,000$

D$)$ $$1,200,000$