On January 1, 2021, Niles Co. granted stock options that permit employees to acquire 5 million of the company's $1 par common shares for an exercise price of $20 per share. The options vest in 3 years and expire in 10 years. The fair value of the options, estimated using the Black-Scholes pricing model, was $6 per share. Forfeitures we're originally estimated at 5%, but this estimate was changed at the beginning of 2022 to 10%. Calculate the expense that Niles would record in connection with these stock options for 2021, 2022, and 2023.