On October 15, 2010, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2011, 21 million stock options were granted, exercisable for 21 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2014, and December 31, 2016, at 79% of the quoted market price on January 1, 2011, which was $15. The fair value of the 21 million options, estimated by an appropriate option pricing model, is $6 per option. Two million options were forfeited when an executive resigned in 2012. All other options were exercised on July 12, 2015, when the stock's price jumped unexpectedly to $19 per share. What is the effect of forfeiture of the stock options on Ensor's financial statements for 2012 and 2013? (Enter your answers in millions. Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)