amount should Victor charge to compensation expense for the year ended December 31, 2022? $205million$190million$180million$195million

Victor Corporation offers a variety of share-based compensation plans to employees. Under its restricted stock award plan, the company on January 1, 2022, granted 60 million o fits Sl par Common shares to various division managers. The shares are subject to forfeiture ifemployment is terminated within three years. The common shares have a market price Of per share on the grant date. Victor expected a 5% forfeiture rate On the restricted shares prior to vesting. What amount should Victor charge to compensation expense for the year ended December 31 , 2022? O S20S million O S] 90 million C) S 180 million O S195 million