answer correctly please

Halo Company is a calendar-year U.S. firm with operations in several countries. At January 1, 2021, the company had issued 41,000 executive stock options permitting executives to buy 41,000 shares of stock for $26. The vesting schedule is 20% the first year, 30% the second year, and 50% the third year (graded-vesting). Halo does not choose to account for the options on a straight-line basis. The fair value of the options is estimated as follows: What is the compensation expense related to the options to be recorded in 2022? Multiple Choice $142,133. $110,700. $55,350. $144,183