Under its executive stock option plan, National Corporation granted 20 million optlons on January 1, 2021, that permit execives to purchase 20 million of the company's $1 par common shares within the next seven years, but not before December 31, 2024 (the vesting date). The exercise price is the market price of the shares on the date of grant $23 per share. The fall value of the options, estimated by an appropriate option pricing model. is $5 per option. No forfeltures are anticipated. 1 lgnoring taxes, what is the total compensation cost pertaining to the stock optlons? 2 lgnoring taxeswhat is the effect on earnings In the year after the options are granted to executives? (For all requirements, enter your answer in millions (le, 10.000.000 should be entered as 10).) 1. al ompensation cost Best on mangs million million