Under its executive stock option plan, JudyCorp granted options on January 1, 2021, that permit executives to purchase 34 million of the company's S1 par common shares within the next eight years, but not before December 31, 2023 (the vesting date). The exercise price is $19 per share. The fair value of the options, estimated by an appropriate option pricing model, is $5 per option. No forfeitures were anticipated, however, unexpected turnover during 2022 caused the forfeiture of 8% of the stock options. Ignoring taxes, what is the effect on earnings in 2022? (Round your answer to the nearest dollar amount.) Multiple Choice $59 million O $50.0 million O O S560 Multiple Choice $59 million S50.0 million. S56 million. S48 million