Can you please verify i have this problem correct

On October 15, 2012, the board of directors of Ensor Materials Corporation approved a stock option plan for key executives. On January 1, 2013, 24 million stock options were granted, exercisable for 24 million shares of Ensor's $1 par common stock. The options are exercisable between January 1, 2016, and December 31, 2018, at 80% of the quoted market price on January 1, 2013, which was $15 The fair value of the 24 million options, estimated by an appropriate option pricing model, is $5 per option. 2.4 million options were forfeited when an executive resigned in 2014. All other options were exercised on July 12, 2017, when the stock's price jumped unexpectedly to $23 per share. Required: 1 When is Ensor's stock option measurement date? (e) January 1, 2013 0 December 31, 2018 Q January 1, 2016 D October 15, 2012 2. Determine the compensation expense for the stock option plan in 2013. (Ignore taxes.) (Enter your answer in millions.) Compensation expense nsation expense 40 million