Under its executive stock option plan, Pink Corporation granted restricted stock units (RSU) on January 1, 2021, that award executives 20 million of the company's $1 par common shares within the next eight years, but not before December 31, 2023 (the vesting date). After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $6 per share on the grant date. No forfeitures were anticipated; however, unexpected turnover during 2022 caused the forfeiture of 5% of the RSUS. Pink Corporation records forfeitures as they occur. How much in compensation expense is recorded in the year 2022 related to the RSUS? O $0. O $38 million. O $36 million. O $40 million