A restricted stock award was granted at the beginning of 2015 calling for 3,000 shares of stock to be awarded to executives at the beginning of 2019. The fair value of one option was $20 at grant date. During 2017, 100 shares were forfeited because an executive left the firm. What amount of compensation expense is recognized for 2017? $14, 500 $13, 500 $14,000 $15,000