Under its executive stock option plan, Boston Corporation granted options on January 1,2021 , that permit executives to purchase 15 million of the company's $1 par common shares within the next eight years, but not before December 31,2023 (the vesting date) The exercise price is the market price of the shares on the date of grant, $18 per share. The falr value of the options, estimated by an appropriate option pricing model, is $4 per option. No forfeitures were anticipoted, however, unexpected turnover during 2022 caused the forfelture of 5% of the stock options Ignoring taxes, what is the effect on earnings in 2022 ? Mutiple Choice 518 milion. $20 million 5+0.5 miltion $19 milion