9 On 1 January 2018, Tucan grants 10 executives 250 share appreciation rights (SARS), whereby each executives will receive in cash the value of each SAR if Tucan's share price increases 10% over a three-year service period. The fair value of each SAR is as follows: 700 at the grant date, 800 at 31 December 2018, 900 at 31 December 2019 and 1,000 at 31 December 2020. At 31 December 2018, Tucan does not believe the share appreciation target will be met. What is the cumulative expense at the end of 2018