Assume that NESS Company issues 10,000 restricted stock units to its CEO on January 1, 20X0. The no-par common stock has a fair value of $200,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs only if the CEO stays with the company for the full 4-year period ending December 31, 20X3.

1- What is the total amount of compensation expense recorded over the 4-year period related to the RSUs if the fair value of the stock is $250,000 on December 31, 20X3?

2- What would be compensation expenses be for 20X1 related to Hoho's ESPP?