On January $1,2024,$ Fanny Services granted $24$ million of its $$1$ par common shares to executives, subject to forfeiture if employment is terminated within four years. The common shares have a market price of $$10$ per share on the grant date. Ignoring taxes, what is the effect of the award of restricted stock units on $2024$ earnings?

$$ $$0$ million.

$$60$ million.

$$24$ million.

$$240$ million.