49. Wigan Ltd grants 100 options to each of its 80 employees on 1 July 2009. The fair value of each option at grant date is S20. The vesting conditions allow shares to vest e following performance targets are achieved Condition Year ending 30 June 2010 2011 If earnings have increased by > 18% If earnings have increased by > 13% averaged across the 2 year period If earnings have increased by at least 10% averaged across the 3 vear period 2012 The following information is availablc Year ending 30 June Employee departures Earnings increase Actual Estimated further resignations Actual before option vests Forecast 2010 2011 2012 14% 10% 8% 14% 6% NA NA In accordance with AASB 2, how much employee benefits expense related to the share option issue should Wigan Ltd recognise for the ycar cnded 30 Junc 2010