3 pts Question 32 Regarding stock-based employee compensation or retirement plans, which of the following statement is false, applying GAAP wherever appropriate? O Compensation expense is recorded straight-line during the exercise period of stock options. O An employer must show a pension asset on the balance sheet if the fair value of the assets in their defined benefit plan exceed the plan's projected benefit obligation O It is only forfeitures during the vesting period that reduce compensation expense based on stock options. Stock option compensation expensed is based primarily on a fair value estimate of the options at the grant date