On January 1, 2017, a company awards its CEO stock options. Under the contract, the CEO has the option to buy 10 million shares of the company at a strike price of $15 (market price of the stock on the grant date). The options vest at 20% per year over the next five years. For simplicity, assume that the total fair value of the options granted is $100 million and is the same across all options irrespective of vesting period. What is the compensation expense under GAAP for the years ended December 31, 2017 and 2018 (only for years 1 and 2)?