Through a performance share option plan, Anderson Inc. granted executives and other key employees share option awards where vesting is contingent upon meeting company-wide performance goals, including decreasing time for a new product launch and specified sales targets. The options vest over a three-year period (considered the requisite service period) and expire in 6 years. The company granted 10,000 options on January 1,2020 , for the purchase of 10,000 shares at \(\$ 30\) per share. The company estimates the fair value of the options to be \(\$ 3\) per share based upon an option-pricing model. Management believes it is probable that the company will achieve the specified performance targets defined in the performance share option plan. Record compensation expense (if any) for 2020.