On December 31, 2007, Jansen Company granted some of its executives options to purchase 45,000 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 $900000. The options become exercisable on January three-year period beginning January 1,2008. What is the impact on Jansen's total stockholders' equity for the year ended December 31, 2007, as a result of this transaction under the fair value method?
a) $300000 increase
b) $300000 decrease
c) $900000 decrease
d) $0