On January 1, 2021, MCollum Corporation granted 21 million incentive stock options to division managers, each permitting holders to purchase one share of the companys $1 par common shares within the next 5 years, but not before December 31, 2023 (the vesting date). The exercise price is the market price of the shares on the date of grant, $8 per share. The fair value of the options is $5 per option. No forfeitures are anticipated. What is a part of journal entry related to this transaction for year 2022? a. Paid-in capital-Stock options is credited by $35 million. b. Compensation expense is debited by $25 million. c. Paid-in capital-Expired stock options is credited by $35 million. d. Compensation expense is credited by $35 million. e. Paid-in capital-Stock options is credited by $25 million.