Victor Corporation offers a variety of share$-$based compensation plans to employees. Under its restricted stock award plan, the company on January $1,2024,$ granted $40$ million of its $$1$ par common shares to various division managers. The shares are subject to forfeiture if employment is terminated within three years. The common shares have a market price.of $$15$ per share on the grant date. Victor expected a $5\%$ forfeiture rate on the restricted shares prior to vesting. What amount should Victor charge to compensation expense for the year ended December $31,2024?$ $$195$ million $$190$ million $$180$ million $$185$ million