Pastore Inc. granted options for 1 million shares of its $1 par common stock at the beginning of the current year. The exercise price is $27 per share, which was also the market value of the stock on the grant date. The fair value of the options was estimated at $6.00 per option. If the options have a vesting period of five years, what would be the balance in "Paid-in Capital Stock Options" three years after the grant date?

A. A credit of $3.6 million.

B. A debit of $3.6 million.

C. A debit of $10.0 million.

D. A credit of $10.0 million.