Parmer Corp. granted restricted stock units (RSUs) representing 62 million of its $1 par common shares to executives subject to forfeiture of employment if terminated within 4 years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $8 per share on he grant date, ignoring taxes, what us the effect on earnings in the year after the shares are granted to executives? $0 $62 million. $124 million. $496 million