Smeal Corporation grants Restricted Stock Units (RSUs) representing 10 million shres of common stock to executives on January 1,2022 . Shares are subject to forfeiture if an executive is terminated within 5 years (i.e., vesting period is 5 years). At the grant date, shares have a market price of $15 per share. What is the annual compensation expense Smeal will record each year over the vesting period in relation to the RSUs? $20 million $25 million $30 million $50 million None of the above