On January $1,2024,$ Farmer Fabrication issued stock options for $180,000$ 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 four years. Suppose that after one year, Farmer estimates that it is notprobable that divisional revenue will increase by $5\%$ in four years