Apple Sawz granted 50 stock options to each of its 500 employees on January 1, 2022. period. The company estimates a forfeiture rate of 3% in year one and 5% in year two. The actual number of employees remaining at year three is 450. The fair value of the options is $4 on grant date and $3 on the vesting date. The options have a 3 year vesting What is the amount of compensation expense Apple Saws will recognize in 2024? O a. $31,000 O b. $90,000 c. $32,333 d. $26,667