80. On June 30, 2022, Norman Corporation issued restricted shares to its president for 30,000 shares of its 20 par value ordinary shares. On June 30, 2022, Norman's shares have a fair value of 36 per share. The service period related to the restricted shares is five years and vesting occurs if the president stays with the company for a five-year period. What should be the amount of compensation expense recorded by Norman Corporation for the calendar year 2022? a. b. C. d. 48,000. 108,000. 216,000. 96,000.