On Jan 1, 2020, ABC granted options to executives giving them the option to purchase...

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On Jan 1, 2020, ABC granted options to executives giving them the option to purchase 95905 of its common shares within the next 8 years, but not before 5 years, the vesting date. On the grant date the fair value each option is $18. On the grant date no forfeitures were expected. The effect on this grant on earnings for the year is

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