A company granted its employees 100,000 stock options on January 1 , Year 1 . The stock options had a grant date fair value of $15 per option and a three-year vesting period. On January 1 , Year 2 , the company estimated the fair value of the stock options to be $18 per option. Assuming that the company did not grant any additional options or modify the terms of any existing option grants during Year 2, what amount of share-based compensation expense should the company report for the year ended December 31, Year 2? $600,000$800,000$500,000$700,000