On January $1,2021,$ Black Inc. issued stock options for $220,000$ shares to a diwisign manager. The options have an estimated fair value of $$4$ each. To provide additional incertlve for managerial achievement, the options are not exerclasable unless divisional revenue increases by B s in four years. Black initially estimates that it is probable the goal will be achieved. In $2022,$ after one year, Black estimates that it is not probable that divisional revenue will increase by $8\%$ in four years. lynoring tases, what is the effect on carnings in $2022?$

A$)$ $$110,000$ increase.

B$)$ $$220,000$ decrease.

C$)$ No effect.

D$)$ $$220,000$ increase.