2.(5 points) On January 1, 2020, Gladiolus granted their CFO an option to buy 329,000 shares of the company's common stock for $20 per share. He will earn the shares after working for 2 more years for the company and they will be exercisable for 5 years after that. The total compensation expense was estimated to be $461,000. Based on this information, how much compansation expense should Gladiolus recognize for these options in 2020? (NIE 19)

		$65,857
		$92,200
		$230,500
		$3,059,500