On December $31,2012,$ Houser Company granted some of its executives options to purchase $75,000$ shares of the company's $$50$ par common stock at an option price of $$60$ per share. The Black$-$Scholes option pricing model determines total compensation expense to be $$1,500,000.$ The options become exercisable on January $1,2013,$ and represent compensation for executives' past and future services over a three$-$year period beginning January $1,2013.$ What is the impact on Houser's total stockholders' equity for the year ended December $31,2012,$ as a result of this transaction under the fair value method?

Question $12$ options:

$$1,500,000$ decrease

$$500,000$ decrease

$$0$

$$500,000$ increase