Under its executive stock option plan, National Corporation granted $10$ million options on January $1,2024,$ that permit executives to purchase $10$ million of the company's $$1$ par common shares within the next six years, but not before December $31,2026($the vesting date$).$ The exercise price is the market price of the shares on the date of grant, $$14$ per share. The fair value of the options, estimated by an appropriate option pricing model, is $$3$ 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 $5\mathrm{.}50)$

$\backslash$table$[[($ $ in millions$)],[2025,$$$,10\mathrm{.}00],[2026,$$$,9\mathrm{.}50]]$