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Under its executive stock option plan, National Corporation granted 12 million options on January 1,2024 , that permit executives to purchase 12 million of the company's \$1 par common shares within the next six years, but not before December 31 , 2026 (the vesting date). The exercise price is the market price of the shares on the date of grant, $21 per share. The fair value of the options, estimated by an appropriate option pricing model, is $4 per option. Suppose that unexpected turnover during 2025 caused the forfeiture of 5% of the stock options. Compute the amount of compensation expense for 2025 and 2026. Note: Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50)