On October 15, 2012, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2013, 30 million stock options were granted, exercisable for 30 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2016, and December 31, 2018, at 80% of the quoted market price on January 1, 2013, which was $15. The fair value of the 30 million options, estimated by an appropriate option pricing model is $5 per option. 3 million options were forfeited when an executive resigned in 2014. All other options were exercised on July 12, 2017, when the stock's price jumped unexpectedly to $30 per share. Required When is Ensor's stock option measurement date? January 1 2016 January 1, 2013 December 31, 2018 October 15, 2012 Determine the compensation expense for the stock option plan in 2013. (Ignore taxes.) (Enter your answer in millions.) What is the effect of forfeiture of the stock options on Ensor's financial statements for 2014 and 2015? (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5, 500,000 should be entered as 5.5.)