$30.$ Use the information below to answer #$30-31$

Under its executive stock option plan, Panther Paws Corp granted options on Jan $1,2020,$ that permit executives to purchase $40$ million of the company's $$1$ par common shares within the next $6$ years, but not before December $31,2023($the vesting date$).$ The exercise price is the market price of the shares on the date of grant, which is $$12$ per share. The fair value of the options, estimated by an appropriate pricing model, is $$6$ per option.

No forfeitures are anticipated. Ignoring taxes, what is the compensation expense related to this stock option to be recorded in the year $2020($in millions$)?$

a$.40$

b$.42$

c$.54$

d$.60$

$31.$ Suppose that the unexpected turnover during $2022$ caused the forfieture of $10\%$ of the stock options. Ignoring taxes, what is the compensation expense related to this stock option to be recorded in $2022($in millions$)?$

a$.42$

b$.54$

c$.60$

d$.40$

$45.$ Kidz Corp. reported balances in the following accounts for $2020$:

$12/31/201912/31/2020$

Income tax payable $$30$ $$80$

Deferred tax liability $$90$ $$30$

In $2020,$ Kidz Corp. reported income tax expense of $$160.$ What was the amount of cash paid for taxes in $2020?$

a$.$ $$110$

b$.$ $$50$

c$.$ $$170$

d$.$ $$60$