On December $31,2024,$ Crane Company granted some of its executives options to purchase $184000$ shares of the company's $\backslash (\backslash$$ $10\backslash )$ par common stock at an option price of $\backslash (\backslash$$ $40\backslash )$ per share. The Black$-$Scholes option$-$pricing model determines total compensation expense to be $\backslash (\backslash$$ $1341300\backslash ).$ The options become exercisable on January $1,2025$ and represent compensation for executives' services over a threeyear period beginning January $1,2025.$ As of December $31,2025,$ none of the executives had exercised their options.

If the fair value method is used, what is the impact on Crane's net income for the year ended December $31,2025$ as a result of this transaction?

$\backslash (\backslash$$ $1341300\backslash )$ decrease

$\backslash$$$0$

$\backslash (\backslash$$ $447100\backslash )$ increase

$\backslash (\backslash$$ $447100\backslash )$ decrease