On december 31, 2014, kessler company granted some of its executives options to purchase 45,000 shares of the company's $10 par common stock at an option price of $50 per share. the options become exercisable on january 1, 2015, and represent compensation for executives' services over a three-year period beginning january 1, 2015. the black-scholes option pricing model determines total compensation expense to be $270,000. at december 31, 2015, none of the executives had exercised their options. what is the impact on kessler's net income for the year ended december 31, 2015 as a result of this transaction under the fair value method?