Under its executive stock option plan, National Corporation granted $25$ million options on January $1,2024,$ that permit executives to purchase $25$ 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, $$29$ per share. The fair value of the options, estimated by an appropriate option pricing model, is $$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 $2026.$